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2017 (2) TMI 56 - AT - Central ExciseValuation - deduction of trade discount from the invoices issued to the sale agent - Adjudicating authority disallowed discount given by the appellant to the sales agent is nothing but commission - Held that: - even if these discounts offered by the appellant to the sales agent in a transaction on sale of principal to principal basis is towards rendering of certain services which at the most can be called as after sale services - reliance placed in the case of TVS Motors Co. Ltd. [2015 (12) TMI 874 - SUPREME COURT], where it was held that any amounts paid for after sale services cannot be included in the assessable value either pre or post 01.07.2000 as per the provisions of Section 4 of Central Excise Act, 1944. In the case in hand there is no dispute as to the fact that the appellant raises invoice on the sales agent indicating trade discount 10% to 20% and discharges the duty liability. There is nothing on record to show that the sales agents in respect of 2nd set of transactions has paid any further amount in respect of these transactions to appellant. In the absence of any evidence, each and every sales invoices raised by the appellant could be a separate transaction and Central Excise duty is payable on the amounts received for such invoices. The demand of duty as raised by the various impugned orders are unsustainable and liable to be set aside - appeal allowed - decided in favor of appellant.
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