Pre-Delivery and After Sale Service Charges can’t be included in Assessable Value of Motor Vehicle: CESTAT grants relief to Skoda Auto Volkswagen India [Read Order]

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the pre-delivery and after sale service charges cannot be included in the assessable value of motor vehicles. The department, earlier initiated the proceedings against the appellant-Company stating that the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges […]
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