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2007 (8) TMI 259 - CESTAT, BANGALOREWhether handling and terminal charges are part of the brokerage as per section 65(105)(a) of Finance Act - details of transaction charges issued from National Stock Exchange of India Ltd. was duly furnished – held that handling charge is not in the nature of commission or brokerage for purchase of securities - They are incurred in connection with the delivery of scrips – held that value of taxable services in respect of a stock broker will not include transaction charges and handling charges
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