TMI Blog2020 (2) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2-2020 - Ajay Kumar Mittal Chief Justice And Vijay Kumar Shukla Judge For the Appellant : Mr. Mukesh Agrawal, Advocate ORDER Heard on I.A. No.2485/2020 - application seeking withdrawal of the present appeal. The appellant-assessee has filed the present appeal wherein the following substantial questions of law have been claimed:- (i) Whether in facts circumstances of present case impugned order passed by Customs, Excise Service Tax Appellate Tribunal at New Delhi (CESTAT), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supplies of food beverage cannot be treated as sale within meaning of Article 366 (29A) as deemed sale? c ) 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 N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appellant has been raising separate invoices for sale value of food and beverages and for value of the services provided), that does not become sale of food beverages as the intention of the contract is providing service, incidentally involving serving of food and drinks to the guest of the customer the price charged for serving food and drinks form part of the consideration of the Mandap Keeper service but not the price for sale of food drinks? b ) Whether in facts circumstances of present 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE 2010 (18) STR 75(T)? ( x ) Whether in facts circumstances of present case Customs, Excise Service Tax Appellate Tribunal at New Delhi has correctly upheld demand of interest from present appellant? ( x i ) Whether in facts circumstances of present case Customs, Excise Service Tax Appellate Tribunal at New Delhi has correctly upheld imposition of penalty under Section 76 upon present appellant? ( x i i ) Whether in facts circumstances of present case, the CESTAT is correct in disposing the appeals without deciding the same on the grounds that appeal for the previous period is pending before this Hon'ble Court? ( x i i i ) Whether in facts circumstances of present case, the CESTAT is correct in disposing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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