banks. It
provides services such as card management, merchant management, internet
payment gateway, mobile banking & mobile payment, reconciliation &
settlement, financial inclusion, a bouquet ... various frontend devices (such as ATMs, POS devices, mobiles and internet
payment gateways) deployed by a bank and acts as a middleware between the
devices
appreciate that the Appellant has been making payments to various
banks on account of Payment Gateway charges from Financial Year 2000-01
onwards ... 2013
the assessee and observing that the payments made to bank in respect of payment
gateway services is commission on which tax was liable
payments
received by American Express and Citi Bank by virtue of which the said
Banks could receive payments of the charges for payment gateway facility ... website and once he makes a transaction, payment
is made using the facility of „internet payment gateway‟. The customer is
directed to a secure gateway
held that such a payment
made for the use of the credit card, internet payment
gateway to enable the assessee to collect the payments
made ... held
that such a payment made for the use of the
credit card, internet payment gateway to enable
the assessee to collect the payments made
soon as the customer
selects the product and clicks the payment option. The payment gateway
website electronically transfers the customer data to the credit card ... section 201(1A) on non-deduction of tax on the
payment. The payment gateways are secured website and are
used by e-commerce companies like
Home Affairs", payable at New Delhi [or through online electronic payment gateway as specified by the Central Government] [Inserted by Notification
payments is governed under the framework
prescribed by the RBI-"Processing and settlement of import and
export related payments facilitated by Online Payment Gateway ... settlement of payments for electronic payment transactions
involving intermediaries
1. Introduction
1.1 The use of Electronic/Online Payment modes for payments to
merchants for goods
Thereafter, they started betting through king567
application and the payments were processed through
my payment gateway company. King567 application was
controlled by both ... they started betting through king567 application
and the payments were processed through my
payment gateway company. King567 application
was controlled by both
Cashfree Payments India
Private Limited, Paytm Payment Services Limited and Fast App
Technology Private Limited. Based upon the search conducted
against those Payment Gateways names ... disbursing small loans to small borrowers, through
Cashfree Payments or Razorpay or any other Payment Gateway and
did have an agreement with Waterelephant. Waterelephant
Company
Payments and Settlement Systems Act, 2007 and
the guidelines issued by the RBI is on Regulation of Payment
Aggregators ('PA') and Payment Gateways ... merchants to obtain services of the
petitioner as a payment aggregator and payment gateway
provider and has nothing to do with the transaction though
