https://www.taxtmi.com/caselaws?id=790806 Conflicting coordinate Bench decisions on the service tax treatment of commitment charges collected by a bank prompted a reference to a Larger Bench. One view treated the charges as consideration for the bank's contractual commitment to keep sanctioned funds available, while the other applied judicial discipline and declined to decide the merits in light of existing divergence. The Bench concluded that a fresh final ruling on taxability could not properly be recorded in the present proceedings and that authoritative resolution was required by a Larger Bench. The substantive question whether commitment charges are taxable service consideration or akin to interest therefore remained unresolved. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 16:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790806 Conflicting coordinate Bench decisions on the service tax treatment of commitment charges collected by a bank prompted a reference to a Larger Bench. One view treated the charges as consideration for the bank's contractual commitment to keep sanctioned funds available, while the other applied judicial discipline and declined to decide the merits in light of existing divergence. The Bench concluded that a fresh final ruling on taxability could not properly be recorded in the present proceedings and that authoritative resolution was required by a Larger Bench. The substantive question whether commitment charges are taxable service consideration or akin to interest therefore remained unresolved. Case-Laws Service Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790806