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2008 (6) TMI 185 - AT - Service TaxDemand confirmed on the ground that the additional amount collected by the appellants (stock-broker) from their clients as “transaction charge” is part of service charges and this amount cannot be excluded from the gross value - Credit has been disallowed as the appellants could not produce the details in connection with their service tax registration – on both the counts, the appellants do not have a prima facie case for total waiver of the pre-deposit – stay granted partly
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