Case Law Details
Case Name : Kosamattam Finance (P) Limited Vs The Commissioner of Central Excise & Service Tax (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Kosamattam Finance (P) Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore)
Coming to the question as to whether the appellants are required to pay service tax on the risk interest/interest on gold loan/additional interest shown as incidental charges before October 2008, it is not disputed that the appellants are a NBFC and are engaged in collection of deposits and advancing of loans against security inter alia in the form of gold. The appellants charge interest on the loans advanced. It is
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