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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>Service tax on exchange services: transactional clearing activities outside taxable categories; paid data feeds are taxable.</h1> Exchanges and their clearing houses render transaction-oriented services-trading facilitation, clearing and settlement, validation, account and payment maintenance-and process data incidentally without separate charges; these activities are services but do not fall within the taxable categories of provision and transfer of information and data processing, on-line information access, business auxiliary services, or club and association services. However, where exchanges supply on-line information to third parties for a separate payment, that supply is taxable.

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