TMI Blog2008 (3) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... oker also attracts service tax – refund is admissible, if main stock broker has paid tax, then sub-broker is not liable to pay tax – refund allowed subjected to that incidence of duty has not been passed – matter remanded - ST/352/2006 - 435/2008 - Dated:- 6-3-2008 - Dr. S. L. Peeran, Member (J) [Order per]- This appeal arises from the Order-in-Appeal No. 281/2006-CE dated 19-9-2006 confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arh [2007 (7) S.T.R. 518 (Tri.-Del.)] wherein it has been held that the sub-brokers who received the commission as agents are not liable to discharge the service tax as the service tax has been discharged by the main Stock Broker. In the case of Unique Investment Centre v. Commissioner of Central Excise, Chandigarh [2007 (8) S.T.R. 632], the Delhi Bench again granted waiver of predeposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore this question does not arise for reconsideration. 4. On a careful consideration of the submissions made by both the sides and on perusal of the judgments cited supra, I am of the view that the sub-broker is not liable to pay service-tax when the service tax has been discharged by the main Stock Broker. The appellants have produced TR 6 Challan and other documents which clearly shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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