https://www.taxtmi.com/caselaws?id=128487 The Tribunal ruled that design and drawing charges should be included in the Assessable Value of goods manufactured. Applicants were directed to deposit an additional Rs. 17,00,000 within four weeks, in addition to the amount already paid, to waive the pre-deposit requirement for the remaining duty, penalty, and interest. Compliance by a specified date was mandated. The judgment emphasizes the importance of including such charges in the Assessable Value and complying with Service Tax obligations to demonstrate good faith. The Tribunal's balanced approach in addressing the issues raised by the Applicants is evident in the decision to waive pre-deposit upon the specified additional deposit. en-us Wed, 19 Nov 2008 00:00:00 +0530 Sat, 06 Apr 2013 14:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128487 The Tribunal ruled that design and drawing charges should be included in the Assessable Value of goods manufactured. Applicants were directed to deposit an additional Rs. 17,00,000 within four weeks, in addition to the amount already paid, to waive the pre-deposit requirement for the remaining duty, penalty, and interest. Compliance by a specified date was mandated. The judgment emphasizes the importance of including such charges in the Assessable Value and complying with Service Tax obligations to demonstrate good faith. The Tribunal's balanced approach in addressing the issues raised by the Applicants is evident in the decision to waive pre-deposit upon the specified additional deposit. Case-Laws Central Excise Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128487