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TMI Blog2010 (1) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants have been showing the closing stock of the liquor lying with them as at a particular year end. This would indicate that the appellant is doing trading activity of the liquor in the State of Karnataka as per the Karnataka Government’s Liquor Policy. The appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Thus, application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed, till the disposal of the appeal. - ST/805/2009 - 24/2010 - Dated:- 12-1-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) S/Shri K.S. Ravi Shankar N. Anand, Advocates, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment of Karnataka, is providing services of "Business Auxiliary Services". The Adjudicating Authority has relied upon the contracts agreement entered by the appellant with the manufacturers of liquor. 3. Learned Counsel appearing on behalf of the appellant submits that the Adjudicating Authority has misdirected his findings. It is his submission that as per the liquor policy, the Government of Karnataka has centralized the purchase and sale of liquor through the appellant. It is his submission that appellant purchases the liquor and sells the liquor to the dealers. It is his submission that the entire activity of the appellant is clearly indicated in the Karnataka Excise (Sale of Indian Foreign Liquors) Rules, 1968. He would also d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into by the appellant, with the manufacturers of liquor. It is her submission that the appellants are getting a fixed percentage of sale as commission that indicates of non-sale of liquor within a stipulated period from the date of manufacture, such stocks are destroyed by the appellants and such loss is borne by the manufacturers/supplier, the appellants is making the payment to the manufacturer/supplier only on an actual sale of liquor and in certain cases advance payments are made subject to the conditions for which appellant collects charges/interest, and the responsibility of creating demand in the market is cast upon the manufacturer from the supplier of the liquor and at the request of manufacturer/supplier the purchasers of the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of "Business Auxiliary Service" more so under or marketing or sale of goods manufactured or provided or belonging to the client. On mere perusal of the Balance Sheets which are filed by the appellant before the statutory authorities, we find that the entire Balance Sheet talks about the profit arrived on purchase and sale of the liquor. It is also seen from the Balance Sheet that the appellants have been showing the closing stock of the liquor lying with them as at a particular year end. This would indicate that the appellant is doing trading activity of the liquor in the State of Karnataka as per the Karnataka Government's Liquor Policy. We find that the appellant has made out a prima facie case for the waiver of the pre-deposit of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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