TMI Blog2020 (4) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... - ( i ) Whether in facts circumstances of present case impugned order passed by Customs, Excise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot 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 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 N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of food beverages in merely incidental 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d prayed for withdrawal of the appeal. Learned counsel for the respondent pointed out that in case the appellant approaches the competent authority under the said scheme, the same shall be considered and decided in accordance with law. In view of the aforesaid, I.A. No.2484/2020 is allowed. Accordingly, the present appeal is dismissed as withdrawn with liberty as prayed for. It shall be open for the appellant to file an appropriate application before the competent authority under the aforesaid scheme for compounding the tax imposed, which shall be considered and decided in accordance with law by passing a reasoned and speaking order. Needless to mention that the appellant may make an application for revival of the appeal in case ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
