AAR: Warranty services provided to customers, not 'export' transaction, despite amount reimbursed from foreign entity

Karnataka AAR rules that provision of services like repair and servicing of the defective part of the vehicle or replacement of the part, constitutes a composite supply of warranty services wherein the principal supply is that of goods or services depending on the nature of individual case; Applicant was appointed by foreign entity for distribution of its products in India and was selling the same either itself or through his dealers, further applicant was involved in providi...