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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tax demand on 'branch network fee' treated as Business Support Service consideration, but struck down as time-barred on limitation</h1> The dominant issue was whether the demand to tax 'branch network fee' as consideration for Business Support Service was barred by limitation. The Tribunal ... Summary order. Civil Appeal dismissed; delay condoned; pending applications, if any, disposed of. The Supreme Court dismissed the Civil Appeal without interference. Delay was condoned, and pending applications were disposed of.

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