Indirect Tax Digest | 06 December 2024

Read more about Indirect tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

  • Madras High Court - Limitation period for filing appeal starts from the date of rectification order and not from the date  of original assessment
  • Supreme Court - Allows CENVAT Credit of Excise Duty paid on mobile tower, parts thereof and Prefabricated Buildings
  • CESTAT, Chennai - Salaries paid to a seconded overseas employee by the Indian Company is leviable to Service tax
 

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