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1. Whether the introduction of the new, comprehensive definition of “credit card, debit card, charge card or other payment card service“ vide section 65 (33a) read with...

2. Period of limitation - Validity of assessment order - Extension of time limit in exercise of its power under the proviso to Section 110(2) of the Customs Act, 1962 - The...

3. Benefits of Debit Card Activation – FAQs

4. Credit Card Services - Merchant Establishment Discount (ME discount), by whatever name called, representing amounts retained by an acquiring bank from out of amounts...

5. Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee...

6. Use of International Debit Cards/Store Value Cards/Charge Cards/Smart Cards by Resident Indians while on a visit outside India. - Cir. No. 102 Dated: April 2, 2012

7. Dishonor of Cheque - insufficiency of funds - legally enforcement debt or not - if the consideration for which the instrument was made or drawn has failed subsequently,...

8. SSI Exemption - use of Brand Name of other person - The appellant is using brand name which is also used by other family members cannot be said that the appellant is...

9. SSI exemption - If the use of the brand name or trade name is not intended for the purpose of indicating a connection in the course of trade between such specified goods...

10. ME discount, by whatever name called, representing amounts retained by an acquiring bank from out of amounts recovered by such bank for settlement of payments to the ME...

11. Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - All the details of the service provided is recorded in the debit...

12. The "mark up" charges accruing to the issuing bank when card holder uses credit card to pay in foreign exchange abroad is not liable to service tax under credit card...

13. Revision u/s 263 by CIT - deduction u/s 36(1)(viia) - Provision for bad debts - Once a provision, under whatever name, is debited in the profit and loss account, then it...

14. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

15. Royalty receipt - domain registration services - Domain names serve to identify such internet resources with a text base label that is easier to memorise than the...