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Delayed Payment Charges Not Subject to Service Tax u/s 66E(e) of Finance Act, 1994 Since July 2012.

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Full Text of the Document

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....Banking and Other Financial Services - delayed payment charges collected from the borrowers who made loan repayments belatedly ie beyond the period stipulated in the agreement - declared service in the light of section 66E(e) of the Finance Act, 1994 or not. - the service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also. - AT....

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