https://www.taxtmi.com/caselaws?id=73356 The Tribunal held that the annual service charge of Rs. 550 per Television set for the second and third year should not be included in the assessable value of the Television sets. The charge was deemed optional, not compulsory, supported by evidence showing that not all purchasers opted for it. The Tribunal emphasized that the service charge was for maintenance separate from initial sale, and any profit from it should not affect the assessable value. The appellants' appeals were allowed, and the department's appeal was rejected, granting consequential relief to the appellants. en-us Tue, 03 Feb 1987 00:00:00 +0530 Tue, 31 May 2011 13:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73356 The Tribunal held that the annual service charge of Rs. 550 per Television set for the second and third year should not be included in the assessable value of the Television sets. The charge was deemed optional, not compulsory, supported by evidence showing that not all purchasers opted for it. The Tribunal emphasized that the service charge was for maintenance separate from initial sale, and any profit from it should not affect the assessable value. The appellants' appeals were allowed, and the department's appeal was rejected, granting consequential relief to the appellants. Case-Laws Central Excise Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73356