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Service Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Levy of Service tax alongwith interest and penalty - interchange ...


Split Judgment on Service Tax Levy for Interchange Fees: Justice Joseph Allows Appeal, Justice Bhat Dismisses.

December 13, 2021

Case Laws     Service Tax     SC

Levy of Service tax alongwith interest and penalty - interchange fee - notices covered periods prior to 01.07.2012 and also thereafter - double taxation - Split Judgement:- Justice K.M. JOSEPH allowed the revenue appeal based on detailed discussion. - Justice S. RAVINDRA BHAT Dismissed the revenue appeal based on detailed discussion. - SC

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