Snack provided while performing ‘Mandap keeper’ service cannot be equated to a satisfy meal

Woodlands Hotels Pvt. Ltd. Vs C.C.E & C.S.T. (CESTAT Bangalore)

A snack cannot be equated to a high tea; for that logic, it comes rarely closer to a ‘substantial and satisfying meal’. Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying. Therefore, we are of the opinion that the ratio of the judgments cited by the appellants is not applicable to the instant case. Whereas the issue discussed in the ‘Welcome Hotel’ was high tea which is normally a replacement for dinner; the issue in the impugned case is a

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