Exemption for interest on banking facilities: interest component excluded from service tax if shown separately in billing. Exemption excludes the interest component charged by banks, financial institutions and any other person on overdraft facilities, cash credit and discounting of bills, bills of exchange or cheques from service tax under section 66, conditional on the interest or discount amount being shown separately in the invoice, bill or challan; the provision was amended to replace 'commercial concern' with 'any other person' and later rescinded by a subsequent notification.