CourtMesh

COMMISSIONER OF GST AND CENTRAL EXCISE vs M/S CITIBANK N.A

Supreme Court of IndiaJudgment

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 24061/2019
Date of decision
Bench
  • HON'BLE MR. JUSTICE S. RAVINDRA BHAT
  • HON'BLE MR. JUSTICE K.M. JOSEPH
DisposalAppeal partly allowed; demand for service tax on interchange fee upheld; case remanded for further verification
Reportingreportable
Acts
  • Central Excise Act, 1944
  • Finance Act, 1996
  • Finance Act, 2006
  • Finance Act, 1994
Sections
  • Section 35L(1)(b) of the Central Excise Act, 1944
  • Section 83 of Chapter V of the Finance Act, 1994
  • Section 65
  • Section 66
  • Section 66B
  • Section 67
  • Section 68
  • Section 69
  • Section 70
  • Section 83
  • Section 12B
  • Section 65(105)
  • Section 65(33a)
  • Section 65B(44)

These are the case details as recorded by the court. CourtMesh does not alter court records.

Inside the full case file

LockedHeadnoteUnlocks with a free account
LockedKey Facts
LockedLegal Issues
LockedArgumentsLockedHoldingLockedLegal PrinciplesLockedCase History with OrdersLockedSimilar CasesLockedFull judgment text

See the rest of this matter

The court record above is free, and it stays free. A free CourtMesh account opens the rest of the file:

  • The complete timeline of the matter, hearing by hearing
  • Every order and document on the record, ready to read
  • The full judgment exactly as the court published it
  • AI analysis: what was decided, on what reasoning, in minutes instead of an afternoon

Free account. No card. About a minute to create.

Create a free account

The same account unlocks all of CourtMesh Research: AI-powered search across 300 million+ Indian court records, a research agent that finds and reads the case law for you, and every judgment page like this one, in full.