2025 (1) TMI 343

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..... ce tax - Business Auxiliary Service - act of selling / supplying bought out goods (spares) by the appellant to the buyers, while selling drilling rigs and ancillary equipment produced - HELD THAT:- Reliance placed in the case of LMP PRECISION ENGINEERING CO P LTD VERSUS C.C.E S.T. -VALSAD [ 2024 (5) TMI 777 - CESTAT AHMEDABAD] , where it was held that 'A simple requisition by the customer of t .....

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..... n the act of selling / supplying bought out goods (spares) by the appellant to the buyers, while selling drilling rigs and ancillary equipment produced by them, and whether it amounts to rendering service under the category of Business Auxiliary Service. 2. Shri Saurabh Dixit learned counsel appearing on behalf of the appellant submits that the very same issue in the appellant's own case this .....

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..... erusal of records, we find that this Tribunal has passed the following order and relying on the same the Commissioner also dropped the proceeding. M/s. Lmp Precision Engineering Company Pvt Ltd 2017 (4) TMI 501 CESTAT Ahm M/s. Lmp Precision Engineering Company Pvt Ltd OIO NO. SUR-EXCUS- 000-COM-006-2-0-21 dated 31.08.2020 M/s. Lmp Precision Engineering Company Pvt Ltd 2024 (5) TMI 777 CESTAT Ahm I .....

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