Supreme Court of India
Commissioner of Gst and Central Excise v. M/s Citi Bank N. A.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Central Excise Act, 1944 - ss. 35L(1)(b) – Finance Act, 199 4 – 65B(44), 65(33a), 67, 68 – Service Tax on interchange Fe e – An internal audit group of the Service Tax Commissionerate found that respondent-bank was receiving interchange fee, which formed part of the gross amount billed to the customer – Show Caus e Notices were issued to the Respondent – Respondent contende d 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 service tax, penalty and interest on the
Authorities it was built on
- 1996 Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.
- 1989 Padmini Products v. Collector of Central Excise, Bangalore
- 1989 Collector of Central Excise, Hyderabad. v. Chemphar Drugs & Liniments, Hyderabad.
- 2010 Association of Leasing and Financial Service Companies v. Union of India and Ors.
- 2013 M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
- 2018 The State of Karnataka & Ors. v. The Karnataka Pawn Brokers Assn. & Ors.
- 1999 Hyderabad Asbestos Cement Products and Anr. v. Union of India and Ors.
- 2018 Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd.
- 2007 Commissioner of Central Excise, Nagpur v. M/s. Ballarpur Industries Ltd.
- 1990 Sri Krishna Das v. Town Area Committee, Chirgaon
- 2011 The Commissioner of Central Excise, Visakhapatnam v. M/s. Mehta & Co.
- 2007 M/s. Larsen and Tubro Ltd. v. The Commissioner of Central Excise, Pune-ii
- 2005 M/s Birla Corporation Ltd. v. Commissioner of Central Excise
- 1975 Union of India & Ors. v. Tata Iron & Steel Co. Ltd., Jamshedpur
- 2010 The Commissioner of Central Excise, Aurangabad v. M/s. Bajaj Auto Ltd., Waluj, Aurangabad, through its Vice President (materials) and Ors.
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