Indirect Tax Weekly Digest | 10 September 2019

10 September 2019

Read more about Foreign Trade Policies, Indirect Tax Legislative and Judicial updates in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:

  • AAR, Tamil Nadu - Interest/late fee penalty relating to pre-GST period service, received post July 2017, liable to GST;
  • High Court of Gujarat - Transitional credit is a substantive right which shall not be denied on account of the procedural lapses;
  • CESTAT, Bangalore - Sale of advertising space or time prior to Finance Act, 2006 is not chargeable Service tax.

We hope you find it useful and an interesting read.