TaxTMI 
TaxTMI 
2020 (2) TMI 905
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....), is erroneous, unjust, incorrect and unsustainable in law & fact? (ii) Whether the CESTAT justified in not taking into consideration the law laid down by the Hon'ble Apex Court in the case of Safety Retreading reported in (2017) 3 SCC 640, whereby Hon'ble Apex Court held that Service Tax could only be charged on service component and benefit of Notification no. 12/2003 could not be deprived? (iii) Whether in facts & circumstances of the present case Customs, Excise & Service Tax Appellate Tribunal at New Delhi has correctly held that appellant is not entitled to claim benefit of exemption under Notification No. 12/03-ST even if appellant has satisfied all the condition of the notification? (iv) Whether in facts & circumst....
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....al at New Delhi has correctly held that a Mandap Keeper, in whose case there is separate invoices for sale value of food and beverages and for the value of the services provided, still cannot claim the benefit of exemption under Notification No. 12/03-ST as these supplies of food & beverage cannot be treated as sale simplicitor? d) Whether in facts & circumstances of the present case Customs, Excise & Service Tax Appellate Tribunal at New Delhi has correctly held that a Mandap Keeper, in whose case there is separate invoices for sale value of food and beverages and for the value of the services provided, food and beverages served to the guests of the customer while using mandap is consumed by them without transfer of possession of food a....
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....esent case Customs, Excise & Service Tax Appellate Tribunal at New Delhi has correctly held that dominant nature in present transaction is provision of Mandap Keeper Service & sale & supply of food & beverages in merely incidental to provision of service and/or in course of providing the Mandap Keeper Service? ( v i ) Whether in facts & circumstances of present case Customs, Excise & Service Tax Appellate Tribunal at New Delhi has correctly held that present appellant, in whose case there is separate invoices for sale value of food and beverages and for the value of the services provided, has not produced evidence establishing sale of food & beverages in the sense that there is transfer of possession of food and beverages for price? (....