Valuation - In the absence of any flow-back from the dealer to ...

Pre-Delivery Inspection and after-sale service charges excluded from assessable value if no flow-back from dealer to assessee.

July 7, 2014

Case Laws Central Excise AT

Valuation - In the absence of any flow-back from the dealer to the respondent-assessee, the question of including PDI and after-sale service charges in the assessable value of the goods sold does not arise at all. - AT

View Source

← Previous Next →

Valuation - In the absence of any flow-back from the dealer to ...

Pre-Delivery Inspection and after-sale service charges excluded from assessable value if no flow-back from dealer to assessee.

July 7, 2014

Case Laws Central Excise AT

You may also like:

Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be...

Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS...

Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery...

Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the...

Inclusion of cost of pre delivery inspection (PDI) and free after sales services to assessable value of the vehicles sold - expenses born by the dealer - not includible - AT

Assessable / Transaction Value – inclusion of Cost of Pre Delivery Inspection (PDI) and Free after sales services - circulars, is contrary to Section 4(3)(d), liable to...

Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

Valuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - expenses incurred by the dealer for PDI and said services has nothing to do...

Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

Valuation of goods - Inclusion of Pre-Delivery Inspection (PDI) and “free after sales service(FASS) charges in the assessable value of the vehicles manufactured and sold...

Assessable value of the sleepers - inclusion of inspection charges collected from the Railways and paid to RITES - the inspection charges paid to Rites on behalf of the...

The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

Quick Updates: