2014 (12) TMI 668

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....hukla, A.R. ORDER Per: M.V. Ravindran; 1. When this Stay Petition was called out, ld.Counsel submits that the appellant has already deposited entire amount of Service Tax liability, interest thereof and 25% of the Service Tax liability as penalty and is contesting the issue on merit. 2. It is his submission that in the appellant's own case, Delhi Bench of the Tribunal vide Final Order dt.20.0....

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....ssed on the very same issue. 4. On perusal of the records, we find that the tax liability has been confirmed on the ground that the appellant has accepted pre-payment charges towards the settlement of the loan extended to their customers. We find that in the appellants own case, the co-ordinate bench of the Tribunal has taken a view holding that such activity of fore-closure of the loan does not....