https://www.taxtmi.com/caselaws?id=121433 The tribunal ruled in favor of the appellants, stating that loading and leveling charges incurred by a contractor for transportation of gypsum should not be included in the assessable value as they do not flow back to the appellants. The tribunal emphasized that only amounts payable to the assessee by the buyer are includible in the transaction value. The revenue's argument that the contractor is an extension of the appellants' operations was dismissed, and based on precedents and specific circumstances, the tribunal rejected the revenue's demands for penalties and interest, allowing the appeal. en-us Mon, 28 May 2007 00:00:00 +0530 Mon, 30 Jul 2012 16:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121433 The tribunal ruled in favor of the appellants, stating that loading and leveling charges incurred by a contractor for transportation of gypsum should not be included in the assessable value as they do not flow back to the appellants. The tribunal emphasized that only amounts payable to the assessee by the buyer are includible in the transaction value. The revenue's argument that the contractor is an extension of the appellants' operations was dismissed, and based on precedents and specific circumstances, the tribunal rejected the revenue's demands for penalties and interest, allowing the appeal. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121433