Union Of India And Ors vs Mahindra And Mah1Ndra Ltd. Bombay on 8 March, 1995
7.1. Therefore, we find that the issue has already
been decided by the Tribunal in the case of M/s. TRF
Ltd. (supra), wherein it has been held that the value
of contract for supply of machinery is not to be
included in the value of services for execution of the
contract.