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2018 (6) TMI 708 - AT - Service TaxStock Broking Service - demand of service tax on “transaction charges” levied by stock exchanges on each and every transaction carried out by the appellant - reimbursable expenses or not? - Held that:- This Bench, following the earlier decision of the Tribunal in the case of First Securities Pvt. Ltd. Vs. CST, Bangalore [2007 (6) TMI 33 - CESTAT, BANGALORE] has held that handling charges and transaction charges as not part of the taxable value as additional brokerage for service tax purpose - demand set aside - appeal allowed - decided in favor of appellant.
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