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TMI Blog2018 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... s far as the sale of goods for rendering the services by the club to its members is concerned - Since for claiming said benefit, documents evidencing sale/transfer are mandatory the appellant was required to produce the same at first available opportunity i.e. the Original Adjudicating Authority. Apparently it has not been done - matter remanded back to the Original Adjudicating Authority for being decided afresh after taking into consideration the documents as that of the invoices, if any, produced by the appellant - appeal allowed by way of remand. - Service Tax Appeal No. 57059 of 2013 - ST/A/52801/2018-CU[DB] - Dated:- 9-8-2018 - Shri C.L. Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Ms. Rinki Arora, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the penalty. The order has been upheld by the impugned order. Hence, the present appeal. 3. We have heard Ms. Rinki Arora, learned Counsel for the appellant and Shri Sanjay Jain, learned DR for the Revenue. 4. It is submitted on behalf of appellant that the appellant has discharged its liability towards the sale of food and beverages by paying VAT for the same. The invoices as raised for the purposes were made available to the Adjudicating Authority below but have not been considered and appellant was directed to produce the invoices before the Appellate Authority, however, the same was not considered for the sole reason that the document has not been considered at the stage of original adjudication. The appellant is aggrieved of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es or advantages are provided to members in return for a subscription or other consideration. The scope of the term any other amount is the amount paid by members, apart from membership fee or recurring subscription fee, such as amounts paid for provisions of services to the guests of a member, amount paid for get-togethers and functions charged over and above the subscription amount. This will also be liable to service tax. However, amount charges by club to its members for sale of items such as food or beverages would not be taxable provided the documents evidencing such sale are available . 8. Since for claiming said benefit, documents evidencing sale/transfer are mandatory the appellant was required to produce the same at first ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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