Indirect Tax Digest | 06 December 2024

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 Towers, Parts Thereof, and Prefabricated Buildings
  • CESTAT, Chennai Salaries paid to a seconded overseas employee by the Indian company are leviable to Service tax