Indirect Tax Digest | 30 August 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
  • Supreme Court - If the law requires the issuance of a show cause notice before imposing a penalty, the penalty is discretionary.
  • CESTAT - Interest, fine and a penalty is not leviable for non-payment / short-payment of IGST.
  • CESTAT - Search Engine Optimization) and Google Ads / pay-per-click service cannot be classified as OIDAR service.

We hope you find it useful and an interesting read.

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