https://www.taxtmi.com/caselaws?id=395883 Payment of customs duty on imported drawings and designs did not bar service tax on the underlying consulting engineer service received from an overseas provider, because customs valuation and service tax operate under separate statutory schemes. Disclosure to Customs did not amount to disclosure to service tax authorities, and the absence of ST-3 disclosure supported invocation of the extended limitation period under the proviso to Section 73(1). Although penalties under Sections 76, 77 and 78 were otherwise attracted, they were waived on reasonable cause, leaving the tax and interest liabilities intact. en-us Mon, 08 Jun 2020 00:00:00 +0530 Mon, 30 Nov 2020 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395883 Payment of customs duty on imported drawings and designs did not bar service tax on the underlying consulting engineer service received from an overseas provider, because customs valuation and service tax operate under separate statutory schemes. Disclosure to Customs did not amount to disclosure to service tax authorities, and the absence of ST-3 disclosure supported invocation of the extended limitation period under the proviso to Section 73(1). Although penalties under Sections 76, 77 and 78 were otherwise attracted, they were waived on reasonable cause, leaving the tax and interest liabilities intact. Case-Laws Service Tax Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395883