2018 (10) TMI 164

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..... Held that:- Apart from the fact that M/s KTL is a separate private limited Company engaged in the sale and purchase of spare parts and hence having no relation to the maintenance and repair services provided by the appellant, the issue is otherwise also decided in favor of the appellant by the precedent decisions. Tribunal in the case of M/s Ketan Motors Ltd. Vs Commissioner of Customs, Centr .....

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..... on and were discharging their tax liability accordingly. It was found by the revenue that while providing Maintenance and Repair service to motor vehicles, they were procuring spare parts from M/s KTL Pvt. Ltd., which was a private limited Company located in the premises of the appellant itself. Revenue entertained a view that the value of the goods sold by M/s KTL is required to be added in the v .....

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..... o whether the value of the spare parts procured by the appellant from M/s KTL is required to be added in the value of the services provided by the appellant. We note that apart from the fact that M/s KTL is a separate private limited Company engaged in the sale and purchase of spare parts and hence having no relation to the maintenance and repair services provided by the appellant, the issue is ot .....

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