Penal charges from separate actions not subject to service tax; not considered 'consideration' under Finance Act.

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....Non payment of service tax - Banking and other financial services - f penal charges arises on account of a separate cause of action which is independent of lending services rendered by the appellant. - the amounts collected as penalty/penal charges penal charges are not chargeable to service tax as the same are not ‘consideration’ under the finance Act, - AT....