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1/10th of interest amount received from lessees was liable to ST as banking and other financial services

August 10, 2018[2018] 96 taxmann.com 1 (Mumbai - CESTAT)
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GST/Service Tax: Where assessee, a provider of banking and other financial services, received from lessees and hire-purchasers equated monthly instalment containing principal and interest, interest amount was not liable to service tax under category of 'banking and other financial services' prior to 1-3-2006 and only one-tenth of interest amount was liable to service tax under above category from 1-3-2006

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