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    <title>2005 (1) TMI 150 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that the service agreement payments should not be included in the assessable value of the motor vehicles. The impugned order was set aside, and the appeal was allowed with consequential relief for the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53781</link>
      <description>The Tribunal ruled in favor of the appellants, holding that the service agreement payments should not be included in the assessable value of the motor vehicles. The impugned order was set aside, and the appeal was allowed with consequential relief for the appellants.</description>
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