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2013 (5) TMI 204 - AT - Service TaxAccounts maintenance charges - Service tax demand - Held that:- As regards the account maintenance charges, in view of the Stay Order dated 29.12.2011 the appellants have made out a prima facie case in their favour. Transaction charges - Held that:- The documents submitted in the form of 'FAQ-Equities, prima facie, make it clear that the appellants are entitled to collect transaction charges levied by NSE and therefore, the same cannot be treated as charges towards stock brokerage. Further, these charges are taxable from May 2008 under Section 65(105) (zzzzg) as charges collected by the exchange. Thus there shall be waiver of dues as per the impugned order and stay of recovery thereof till disposal of the appeal.
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