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Central Excise - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Merchant Overtime Tax Charges (MOT) - if services are rendered ...


Overtime Tax Charges Apply for Customs Services Outside Designated Areas, Even During Regular Hours; Otherwise, No Charges.

April 30, 2013

Case Laws     Central Excise     HC

Merchant Overtime Tax Charges (MOT) - if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs area, overtime is levied even during the normal working hours - otherwise not - HC

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