https://www.taxtmi.com/caselaws?id=86021 The Tribunal allowed the appeal, setting aside the Additional Collector's order confirming the demand for differential duty and penalty on the appellant. The Tribunal rejected the inclusion of service charges in the assessable value of air conditioners, determining that the charges provided by M/s. Parikh Associates were not compulsory and that the appellant and M/s. Parikh Associates were independent entities without a business relationship despite being owned by a husband and wife. en-us Wed, 09 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86021 The Tribunal allowed the appeal, setting aside the Additional Collector's order confirming the demand for differential duty and penalty on the appellant. The Tribunal rejected the inclusion of service charges in the assessable value of air conditioners, determining that the charges provided by M/s. Parikh Associates were not compulsory and that the appellant and M/s. Parikh Associates were independent entities without a business relationship despite being owned by a husband and wife. Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86021