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
Section 66 B accompanied
by the definition of service under Section 65B (44)
and the legislature further providing for the negative
80
list of services which stood excluded from the levy of
service tax in Section 66 D, the question would only
be whether there is any service and whether it is
excluded under Section
