https://www.taxtmi.com/circulars?id=7856 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. en-us Fri, 11 Dec 2009 00:00:00 +0530 Sat, 12 Dec 2009 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7856 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. Circulars Central Excise Fri, 11 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7856