AAR : Holds AMC as 'composite supply' with provision of service being 'principal supply'

Maharashtra AAR considers annual maintenance contract (AMC) to keep customer's engines in good working condition as 'composite supply' with provision of services being principal supply; Notes that Applicant is engaged in business of manufacturing diesel and natural gas engines and it enters into AMC with the end customers  for a fixed charge and accordingly engages dealers who inter alia provide such services to customers on behalf of Applicant; Holds that since contract...