2019 (3) TMI 2081

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..... parts of containers used in international transportation in the taxable value - HELD THAT:- The matter is fully covered by the appellant's own case [2018 (4) TMI 1035 - CESTAT CHENNAI] where it was 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 vi .....

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..... The relevant portion of the order is reproduced as under : "2. The appellants are engaged in providing 'Repair and Maintenance Service' with reference to damaged sea containers meant for International Goods Transport. The repair work undertaken by the appellants is with reference to the containers which are covered by the Customs Bond intended for re-export. The lower authority denied the exempt .....

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..... ustrated invoices submitted. In this connection, we also note the clarification issued by the Board dated 22.09.2013 referring to the very same notification and the decision of the Hon'ble Supreme Court in Jain Brothers reported as 2012 (28) STR 162 (S.C.), 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. The .....

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