https://www.taxtmi.com/caselaws?id=220223 Dealer-incurred expenses for pre-delivery inspection and free after-sale services were treated as not prima facie includible in the cars' transaction value for waiver of pre-deposit. The dealership arrangement required the dealer to provide those services, and the vehicles were cleared on a principal-to-principal basis at a price already reflecting the dealer's obligations. Relying on the earlier Supreme Court view that such service costs are not includible absent reimbursement or flow-back to the assessee, the interim contrary Larger Bench view was not applied to deny relief. Pre-deposit of duty, interest and penalty was therefore waived and recovery stayed. en-us Wed, 29 Aug 2012 00:00:00 +0530 Wed, 16 Jan 2013 06:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220223 Dealer-incurred expenses for pre-delivery inspection and free after-sale services were treated as not prima facie includible in the cars' transaction value for waiver of pre-deposit. The dealership arrangement required the dealer to provide those services, and the vehicles were cleared on a principal-to-principal basis at a price already reflecting the dealer's obligations. Relying on the earlier Supreme Court view that such service costs are not includible absent reimbursement or flow-back to the assessee, the interim contrary Larger Bench view was not applied to deny relief. Pre-deposit of duty, interest and penalty was therefore waived and recovery stayed. Case-Laws Central Excise Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220223