Assessable value inclusion of after-sale and pre-delivery inspection charges: duty notices to continue pending Larger Bench decision. After-sale service and pre-delivery inspection charges are treated as part of the dealer's margin and governed by the Valuation Rules, and conflicting tribunal decisions have led to referral of the question to a Larger Bench on whether such dealer-received charges form part of 'transaction value.' Pending the Larger Bench decision (and related Supreme Court referral on the transaction value concept), the conference directed, and the Board endorsed, issuing show cause notices demanding duty on these charges and transferring matters to the call book.
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Provisions expressly mentioned in the judgment/order text.
Assessable value inclusion of after-sale and pre-delivery inspection charges: duty notices to continue pending Larger Bench decision.
After-sale service and pre-delivery inspection charges are treated as part of the dealer's margin and governed by the Valuation Rules, and conflicting tribunal decisions have led to referral of the question to a Larger Bench on whether such dealer-received charges form part of "transaction value." Pending the Larger Bench decision (and related Supreme Court referral on the transaction value concept), the conference directed, and the Board endorsed, issuing show cause notices demanding duty on these charges and transferring matters to the call book.
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