2020 (4) TMI 834

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... & Service Tax Appellate Tribunal at New Delhi is erroneous, 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 be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 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 ign....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l to provision of service and/or in course of providing the Mandap Keeper Service? ( v ) 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? ( 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 sa....