10. Recording the aforesaid, the Reference and appeals are disposed of, holding that service tax is not separately payable on the interchange fee, as service tax has been paid on the MDR. 11. Pending application(s), if any, shall stand disposed of. ..................J. (SANJIV KHANNA) ..................J. (SANJAY KUMAR) ..................J. (R. MAHADEVAN) NEW DELHI; OCTOBER 16, 2024. 4