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Commissioner of GST and Central Excise v. M/s Citibank N.A.

Civil Appeal · Neutral citation not assigned (Civil Appeal No. 8228 of 2019)Decided 9 Dec 2021
Civil Appeal No. 8228 of 2019
Justice K.M. Joseph · Justice S. Ravindra Bhat

Background

This is a split decision, not a final judgment. The tax department appealed in a service tax dispute with Citibank N.A.

Decision Breakdown

This is a split decision, not a final judgment. Justice K.M. Joseph allowed the department's appeals and sent the matter back to the Tribunal to find whether service tax had already been paid by the acquiring bank. Justice S. Ravindra Bhat dissented and held that the appeals should be dismissed. With the two judges disagreeing, there is no majority outcome in this judgment.

Lesson Learnt

There is no final ruling yet. A split between two judges means the appeal has to be decided by a larger bench.

Official source (sci.gov.in)View Judgment (PDF)

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