ST on late payment fee

If in realtion to taxable services then maybe payable. I think there are some decisions in case of Telephone companies which maybe checked up to confirm the same.

Dear Dhanunjay,

There are certain Tribunal decisions wherein it was held that Service Tax is not payable on Interest charged for late payment. On similar lines, I feel the late payment fee you are referring to may also not attract service tax. 

Thanks,

Ganesh