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2018 (12) TMI 344 - AT - Service TaxValuation - includibility - inclusion of certain amount received on account of their services, such as NSE/BSE transaction charges and SEBI turnover fees in assessable value - Held that:- The issue is that the statutory NSE / BSE charges paid by the appellant Broker and subsequently collected from the client is includable in the gross value of Stock Broker service of the appellant. The very same issue has been considered by this Tribunal in the case of Indses Securities & Finance Ltd [2018 (2) TMI 569 - CESTAT AHMEDABAD], where it was held that the charges realized by appellants were not being of commission or brokerage are not taxable and shall not form part of gross value of taxable service. Demand not sustainable - appeal allowed - decided in favor of appellant.
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