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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)
Related Assessment Year :
Courts : Supreme Court of India
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CA Bimal Jain

CA Bimal JainSC 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

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Author Bio

Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: New Delhi, IN
Member Since: 06 Apr 2018 | Total Posts: 2426
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