COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD
C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)
disallowed by the Supreme Court in
Bombay Tyre International Ltd. reported in 1983
(14) ELT 1896 SC. If one closely observes the
definition of the term transaction value, it uses
the terminology 'servicing'. It appears that the
respondents are taking the benefit of this term
'servicing' for the purpose of adding to the
assessable value, the expenses incurred
