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Indirect Tax Weekly Digest | 23 March 2021

23 March 2021

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

This edition of the weekly digest highlights:   

  • CESTAT, Mumbai - Reimbursement of expenses and service tax are not to be included in gross taxable value;
  • CESTAT, Delhi - Employees deputed by parent organization from abroad does not amount to providing "manpower supply agency services";
  • CESTAT, Chennai - Subsequent buyer will not be liable for penal charges for late filing of Bill-of-Entry, where the original buyer refuses to clear the goods imported.
We hope you find it useful and an interesting read.