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Commissioner of Customs And Central Excise, Indore Versus Patel Motors

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 .....

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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 .....

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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 .....

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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 .....

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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% .....

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