2018 (4) TMI 1035

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....ant Shri K.P. Muralidharan, AC (AR), for the Respondent Per: B. Ravichandran The only point of dispute in the present appeal is entitlement of the appellant for exemption under Notification No. 12/2003 dated 01.07.2003. 2. The appellants are engaged in providing "Repair and Maintenance Service" with reference to damaged sea containers meant for International Goods Transport. The repair....

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....he invoices produced sufficiently indicate the complete details of service and materials undertaken. In fact, the entry of materials used is also can be seen from the illustrated 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 a....