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2017 (11) TMI 405 - AT - Service TaxScope of SCN - Taxability - amount received from their clients under the category of “V-SAT Charges” - whether taxable under the head “lease circuit service” or otherwise? - Held that: - the Original Authority proceeded to levy the tax on the said income under “Stock Broker Service” - such proceedings are beyond the scope of the show cause notice as no reference regarding Service Tax liability of the appellant in respect of V-SAT charges was sought to be levied under “Stock Broker Service” - proceedings fails - appeal allowed - decided in favor of appellant.
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