Commmissioner Of GST And Central Excise vs Citibank NA 2024 INSC 808 – Finance Act- Service Act – Taxation

Finance Act, 1994- Section 65(33a) – Service tax is not separately payable on the interchange fee, as service tax has been paid on the MDR. (Para 11) Interpretation Of Statutes– While interpreting a tax provision, one must keep in mind that the legislature ennobles the ease of collection of tax and payment of tax. These …

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