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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>Appeal Accepted by Justices Bela M. Trivedi and Pamidighantam Sri Narasimha</h1> The SC admitted the appeal, with Justices Bela M. Trivedi and Pamidighantam Sri Narasimha presiding. - 2024 (80) G.S.T.L. J43 (SC) Reverse charge mechanism - Banking & other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - extended period of limitation - it was held by CESTAT that 'The Indian Bank is not the recipient of any service rendered by the Foreign Bank and, therefore, there is no liability to pay service tax on a reverse charge mechanism.' HELD THAT:- The appeal is admitted. The Supreme Court of India, with Justices Bela M. Trivedi and Pamidighantam Sri Narasimha presiding, issued an 'ORDER' admitting the appeal.

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