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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Money changing not treated as foreign exchange broking; service tax not leviable on direct forex sale and purchase.</h1> Money changing is the direct sale and purchase of foreign currency where the money changer holds title, and thus does not constitute foreign exchange broking; foreign exchange broking is an intermediary commission-based activity without taking title. Accordingly, service tax classified under banking and other financial services is not leviable on money changing per se, and the circular supersedes the prior departmental instruction.

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