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    <title>2014 (12) TMI 504 - CESTAT MUMBAI</title>
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    <description>The Tribunal referred the appeal regarding the liability of service tax on the commission/discount earned by acquiring banks from Merchant Establishments before 01.05.2006 to a Larger Bench for further consideration. The Tribunal highlighted that the expanded coverage of credit card services in 2006 applied prospectively, not retrospectively, and disagreed with an expansive interpretation of the taxable service definition. The matter was directed to be heard with a related case for a comprehensive review by the Larger Bench.</description>
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      <description>The Tribunal referred the appeal regarding the liability of service tax on the commission/discount earned by acquiring banks from Merchant Establishments before 01.05.2006 to a Larger Bench for further consideration. The Tribunal highlighted that the expanded coverage of credit card services in 2006 applied prospectively, not retrospectively, and disagreed with an expansive interpretation of the taxable service definition. The matter was directed to be heard with a related case for a comprehensive review by the Larger Bench.</description>
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