This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Pre-delivery inspection charges and after sales service charges not includible in assessable value
Case Law Details
- Case Name
- Commissioner of Central Excise, Mysore Vs TVS Motors Company Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Courts
- Supreme Court of India
Advertisement
CA Bimal Jain
SC overruled the CESTAT Larger Bench decision in Maruti Suzuki case and held that pre-delivery inspection charges and after sales service charges are not to be included in assessable value
Facts:
TVS Motors Company Ltd. (the Respondent) was holding Central Excise Registration for the manufacturing and clearing two wheeled motor vehicles. The Respondent sells their goods directly to the customers through sales depots spread throughout the country. The Respondent had requested for provisional assessment to the Department with respect to the depot sales as they coul...
Author Info
