Credit card, debit card, charge card or other payment card

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..... debit card, charge card or other payment card service, in any manner; Who is the receiver of service Any person Who is the provider of service Any person Who is liable to pay service tax Any person who is providing services Meaning of credit card, debit card, charge card or other payment card service - 65(33a) "credit card, debit card, charge card or other payment card ser .....

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..... he purposes of this sub-clause, "acquiring bank" means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card; (iv) in relation to joint promotional cards or affinity cards or co-branded cards; (v) in relation to promotion and marketing of goods and services through such card; (vi) by .....

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..... entral Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters o .....

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