https://www.taxtmi.com/caselaws?id=74010 Technical service charges linked to marketability and software charges forming part of the computer system were includible in assessable value, while unrelated service elements were excludible; the duty computation was therefore to be redetermined on that basis. Suppression was found until proper disclosure to the competent assessing officer on 14-5-1984, so the extended limitation period applied up to that date and the normal period thereafter. The token penalty was sustained because the penalty clause had already been invoked and suppression was established. The includible portion of service charges was to be treated on a cum-duty basis for recomputation. en-us Thu, 25 Aug 1988 00:00:00 +0530 Wed, 24 Apr 2024 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74010 Technical service charges linked to marketability and software charges forming part of the computer system were includible in assessable value, while unrelated service elements were excludible; the duty computation was therefore to be redetermined on that basis. Suppression was found until proper disclosure to the competent assessing officer on 14-5-1984, so the extended limitation period applied up to that date and the normal period thereafter. The token penalty was sustained because the penalty clause had already been invoked and suppression was established. The includible portion of service charges was to be treated on a cum-duty basis for recomputation. Case-Laws Central Excise Thu, 25 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74010