Relief to Suzuki Motorcycle: CESTAT rules Excess Amount collected from Customers not Additional Consideration to form Part of Assessable Value [Read Order]

In a major relief to Suzuki Motors, the CESTAT ruled that the excess amount collected from customers not additional consideration to form part of assessable value
Relief to Suzuki Motorcycle - Suzuki Motorcycle - CESTAT - Excess Amount - Customers - taxscan

In a major relief to Suzuki Motors, the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the excess amount collected from customers not additional consideration to form part of assessable value. The appellant is engaged in the manufacture of motorcycles, scooters and sale of two-wheeler vehicles and parts thereof…

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