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Split Judgment on Service Tax Levy for Interchange Fees: Justice Joseph Allows Appeal, Justice Bhat Dismisses.
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Levy of Service tax alongwith interest and penalty - interchange fee - notices covered periods prior to 01.07.2012 and also thereafter - double taxation - Split Judgement:- Justice K.M. JOSEPH allowed the revenue appeal based on detailed discussion. - Justice S. RAVINDRA BHAT Dismissed the revenue appeal based on detailed discussion. - SC