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HomeIndirect TaxesDiscounts to Dealers Not Deductible from Assessable Value: CESTAT Dismisses Appeals on...

Discounts to Dealers Not Deductible from Assessable Value: CESTAT Dismisses Appeals on Demo Vehicle Valuation

Indirect Taxes

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By Mariya Paliwala
cestat

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The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that discounts offered to dealers on demo vehicles cannot be excluded from the assessable value for the purpose of central excise duty.  The bench of P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that demo vehicles are…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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