2020 (4) TMI 834

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....roneous, unjust, incorrect and unsustainable in law & fact? ( i i ) 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? ( i i i ) 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, still cannot claim the benefit of exemption under Notification No. 12/03-ST as these suppli....

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....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 and beverage by the mandap keeper to his customer for some consideration? ( i v ) Whether in facts & circumstances of present case Customs, Excise & Service Tax Appellate Tribunal at New Delhi has correctly applied pre-dominant nature test ignoring the fact that (i) present transaction is deemed sales within meaning of Article 366(29A) and/or....

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....mstances 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? ( v i ) Whether in facts & circumstances of present case Customs, Excise & Service Tax Appellate Tribunal at New Delhi has correctly held that in case of present appellant, in whose case there is separate invoices for sale value of food and beverages and for the value of the services provided, service tax can be charged on the gross amount charged....