Tds on foreclosure charges

First of all a very nice question is raised.
​As defined u/s 2(28A)"interest" includes any service fee or other charges in respect of moneys borrowed or debt incurred or in respect of credit facility which has not been utilised;
as per above definition processing charges and foreclosure charges are part of interest hence TDS will be dedutible as per sec 194A.
In case payment is to a bank same is exempt as per sec 194A (3).
In case payment is to NBFC TDS is deductible u/s 194A

BUT DOES FORECLOSURE CHARGES COME UNDER DEFINATION OF INTEREST AS IT IS PAID TO REPAY LOAN EARLY INSTEAD OF RAISING A LOAN

The definition very well covers your doubt. Please go through it

only payment made by individuals and HUF not covered under tax audit need not deduct TDS rest all needs to deuct even if the force closures charges are to be paid to the bank?

please correct me if i am wrong with relevant section 

Thanks in Advance

Sir

My party has charged GST on forcloser charges, If same is interest then why every time they have not charged GST on Interest