Supreme Court · 2021 INSC 857 · Decided 9 December 2021
Commissioner of GST and Central Excise v. M/S Citi Bank N. A.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 857 · [2021] 13 S.C.R. 424
- Case number
- CIVIL APPEAL No. 8228/2021
- Decided
- 9 December 2021
- Bench
- K.M. JOSEPH, S. RAVINDRA BHAT (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(1)(b)
Headnote
Central Excise Act, 1944 - ss. 35L(1)(b) - Finance Act, 1994 - 65B(44), 65(33a), 67, 68 - Service Tax on interchange Fee - An internal audit group of the Service Tax Commissionerate found that respondent-bank was receiving interchange fee, which formed part billed to the customer - Show Cause Notices were issued to the Respondent - Respondent contended that it is not performing any service so as to render it exigible to service tax on the interchange service - Principal Commissioner found that respondent-bank was liable to pay
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