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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax on pre-closure charges treated as consideration for services, attracting tax under banking and financial services.</h1> Levy of service tax applies to pre-closure or fore-closure charges collected by banks and financial institutions in relation to lending, since these charges are not interest but are consideration for services. Banking and other financial services include lending, and such non-interest amounts must be treated as consideration for services and accordingly be levied to service tax. Field formations are instructed to take appropriate action to ensure consistent treatment and enforcement.

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