Commissioner of GST and Central Excise v. M/s Citibank N.A. (SC) 16.10.2024. - Finance Act, 1994, Section 65(33a) - Service Tax (Determination of Value) Rules, 2006, Rule 5(1) - Credit Card - Service Tax on the Merchant Discount Rate "MDR" - Entire data and details are available with the Service Ta
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