2014 (4) TMI 330
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....Advocate For the Respondent: Ms. Ranjana Jha, Jt. CDR ORDER Per Archana Wadhwa (for the Bench): In both the cases, demand stand confirmed against the appellant on the ground that pre-delivery inspection charges as also after sale charges are required to be included in the assessable value of the cars sold by the appellant. Learned advocate fairly agrees that the issue stand decided aga....
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....urt decision in the case of Tata Motors Ltd. Vs. Union of India [2012 (286) ELT 161 (Bom)] quashing the circular issued by the Board and laying down that such pre-delivery inspection and after sale service charges will not form part of the assessable value. 3. Learned DR submits that the said order of Bombay High Court stand challenged by the Revenue before the Supreme Court and fairly agrees t....


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