2018 (4) TMI 1035

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..... e course of providing such repair service by the appellants - Held that: - Hon’ble Supreme Court in Jain Brothers [2012 (7) TMI 935 - SUPREME COURT], to state that the cost of goods supplied during repair cannot be added to the value of the taxable service in view of the said exemption - appeal allowed - decided in favor of appellant.
SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRA .....

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..... laim of the appellants was supported by the invoices raised by them. In fact, that such invoices for repair charges indicate along with details of the container numbers, labour amount and material amount separately in US$. The service tax payable on the services (labour amount) is also indicated. 4. The Ld. AR contested that the evidence of purchase of such materials along with the supply to the .....

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