Classification of Service — The applicant has filed the application seeking advance ruling whether the supply of power packs, freight and insurance service and commissioning and installation serviceis a composite supply or not Held that— 1. The supply of power packs and the freight and insurance charges would form part of the value of supply of power packs. 2. The supply of commissioning / installation services supplied by the applicant are independent services supplied by the applicant and is independent of the supply of power packs. — San Engineering & Locomotive Ccompany Limited, In Re… [2020] 23 TAXLOK.COM 013 (AAR-Karnataka)