https://www.taxtmi.com/caselaws?id=443510 Drawing, designing and engineering charges are includible in central excise assessable value when they are integrally connected with manufacture of the goods, and payment of service tax on the same charges does not by itself exclude them from valuation. However, the extended period of limitation is unavailable where the assessee registered for service tax, paid tax on the charges, and disclosed them in returns, because those facts negate suppression with intent to evade duty. The matter was remanded for fresh determination of any duty liability within the normal limitation period. en-us Wed, 13 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443510 Drawing, designing and engineering charges are includible in central excise assessable value when they are integrally connected with manufacture of the goods, and payment of service tax on the same charges does not by itself exclude them from valuation. However, the extended period of limitation is unavailable where the assessee registered for service tax, paid tax on the charges, and disclosed them in returns, because those facts negate suppression with intent to evade duty. The matter was remanded for fresh determination of any duty liability within the normal limitation period. Case-Laws Central Excise Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443510