Allowing the appeal of the assessee the Tribunal held that , sale made on basis of a credit card is clearly a transaction of merchant establishment only and credit card company only facilitates electronic payment, for a certain charge and, thus, commission retained by credit card company is in nature of normal bank charges and not in nature of commission/brokerage for acting on behalf of merchant establishment. Accordingly payments to banks on account of utilization of credit card facilities would be in nature of bank charge and not in nature of commission within meaning of S. 194H.( AY. 2012-13)