COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A
C.A. No.-008228 - 2019Supreme Court09 Dec 2021
Bench: HON'BLE MR. JUSTICE K.M. JOSEPH
Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83
VA of
the Finance Act, 1994 (hereinafter referred to as
‘the Act’, for short). Section 64(3) provides that
the Chapter V, shall apply to taxable services
provided on or after the commencement of the Chapter.
The appointed day is 01.07.1994. Section 65 is the
definition clause. Section 65, after being
substituted by Finance Act, 2003 w.e.f. 14.05.2003,
inter alia
