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 principles, especially when there is no loss of revenue, can be taken into consideration for interpreting a provision in case of doubt or debate. (Para 6)