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    <title>Service Tax on ATM Interchange</title>
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    <description>A dispute concerns whether the issuing bank must remit the full service tax component charged to customers for ATM cash withdrawals or may offset the service tax already levied and paid by the acquiring bank on the same transaction, to avoid double taxation; the record contains practitioner views for both positions but no authoritative determination.</description>
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      <description>A dispute concerns whether the issuing bank must remit the full service tax component charged to customers for ATM cash withdrawals or may offset the service tax already levied and paid by the acquiring bank on the same transaction, to avoid double taxation; the record contains practitioner views for both positions but no authoritative determination.</description>
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