2019 (3) TMI 2081

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....angaraj, Consultant for the Appellant Ms. T. Usha Devi, Authorized Representative for the Respondent PER BENCH : After hearing both sides we find that the issue that comes up for discussion relates to non-addition of the cost incurred by the appellant for replacement/repairs undertaken by them of damaged parts of containers used in international transportation in the taxable value. The appel....

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.... 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 se....