Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Customs And Central Excise, Indore Versus Patel Motors

2016 (2) TMI 392 - CESTAT NEW DELHI

Valuation - inclusion of handling charges @ of 1% of the price of spares used in the repairing motor vehicles - Held that:- s the Commissioner (Appeals) finding that the handling charges were in relation to sale of goods and not in relation to provis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

FINAL ORDER NO. 53880/2015 - Dated:- 3-12-2015 - G. Raghuram, President And R K Singh, Member (T) For the Appellant : Shri Amresh Jain, AR For the Respondent : Ms Neha Meena, Adv ORDER Per R K Singh Revenue is in appeal against order-in-appeal dated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of spares used in the repairing motor vehicles in the assessable value for the purpose of paying service tax. The appellant had purchased the said parts from Maruti Udyog Ltd for use in repairing of vehicles and also for sale across the counter and i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in relation to any service provided by the appellant and accordingly set aside the order-in-original. 3. Revenue in its appeal has contended that the handling charges are in the nature of the service and not in relation to sale of goods and the relia .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing the impugned order cited the CESTAT judgement in the case of Commissioner of Central Excise vs. Krishna Swaroop Agarwal - 2015 (37) STR 647 (Tri - Delhi) 5. We have considered the contentions of both sides. We find that the handling charges @ 1% .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version