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2017 (7) TMI 1205

Banking and other Financial Services - amount received towards commission merchants establishment commission for promoting credit card users to access the hotel for making the payments - Held that:- The issue stands decided by the Larger Bench of the .....

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MADHU MOHAN DAMODHAR, MEMBER (TECHNICAL) For The Appellant : Shri S. Ananthan, & Ms. R. Lalitha, Chartered Accountants For The Respondent : Shri B. Srinivas, (AR) Order [per: M.V. Ravindran] This stay petition is filed for waiver of pre-deposit .....

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nt received by the appellant during the period 01.11.2014 to 31.12.2005 towards commission merchants establishment commission for promoting credit card users to access the hotel for making the payments. 5. We find that the Ld. Chartered Accountant wa .....

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a) On point No. (i) in the order of reference, we hold that introduction of a comprehensive definition of credit card, debit card, charge card or other payment service in Section 65 (33a) read with Section 65(105) (zzzw), by the Finance Act, 2006 is .....

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