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Sep 26 2005

Cce Vs. Electrolux Voltas Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Appellant : Cce

Respondent : Electrolux Voltas Ltd.

Decided on : Sep-26-2005

Subject : Service Tax

1. Heard both sides. The lower appellate authority has decided that after-sales service charges for four years being optional cannot be included for the purpose of valuation while determining MRP under Section 4A of the Central...

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