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Case Law Details

Case Name : Commissioner of Service Tax Vs Repco Home Finance Ltd. (CESTAT Chennai)
Related Assessment Year :
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CST Vs Repco Home Finance Ltd. (CESTAT Chennai)

Foreclosure charges collected by the banks and non banking financial companies on premature termination of loans are not leviable to service tax under ‘banking and other financial services’ as defined under section 65 (12) of the Finance Act

FULL TEXT OF THE CESTAT JUDGEMENT

Divergent views have been expressed by Division Benches of the Tribunal on the issue as to whether foreclosure charges levied b

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