Indirect Tax Weekly Digest | 06 June 2023

Highlights

• Supreme Court – Upholds the withdrawal of customs notification granting a concessional rate of customs duty.
• Supreme Court – User Development Fee levied and collected by airport operation, maintenance, and development entities is not leviable to Service tax.
• CESTAT Chennai – The exporter is not liable to pay Service tax under the reverse charge mechanism on foreign bank charges.

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