Valuation -transaction charges collected by the appellant and...
Transaction Charges to NSE Excluded from Service Tax Valuation, Different from Brokerage Fees Received by Appellant.
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Service TaxMarch 23, 2019Case LawsAT
Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to brokerage received by the appellant.