https://www.taxtmi.com/highlights?id=72979 Valuation - inclusion of after sale service charges, reimbursed by the appellants to their dealers - It is beyond imagination as to how these amounts constitute flow of additional consideration unless it is evidenced either that the appellants are allowing the dealers to collect the margin payable, by the appellant to the dealers, from ultimate customers or that the additional amounts charged by the dealers from ultimate customers is actually flowing back to the appellants. - AT en-us Thu, 09 Nov 2023 11:58:59 +0530 Thu, 09 Nov 2023 11:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72979 Valuation - inclusion of after sale service charges, reimbursed by the appellants to their dealers - It is beyond imagination as to how these amounts constitute flow of additional consideration unless it is evidenced either that the appellants are allowing the dealers to collect the margin payable, by the appellant to the dealers, from ultimate customers or that the additional amounts charged by the dealers from ultimate customers is actually flowing back to the appellants. - AT Highlights Central Excise Thu, 09 Nov 2023 11:58:59 +0530 https://www.taxtmi.com/highlights?id=72979