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        Service Tax

        Applicability of service tax on commodity market-reg

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        Service tax on commodity exchanges: investors liable for all exchange charges when exchanges fall within the service tax net. Commodity exchanges are brought within the service tax net w.e.f. 16.05.2008 and the taxable value includes all charges levied by exchanges (transaction, subscription, processing, VSAT). If brokers do not charge service tax on gross amounts the CENVAT chain breaks; therefore investors are liable to pay service tax on all charges including exchange levies. For periods before 16.05.2008, whether a broker was a pure agent is a factual question and the Service Tax (Determination of Value) Rules, 2006 illustrations are relevant.
                          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.

                                Service tax on commodity exchanges: investors liable for all exchange charges when exchanges fall within the service tax net.

                                Commodity exchanges are brought within the service tax net w.e.f. 16.05.2008 and the taxable value includes all charges levied by exchanges (transaction, subscription, processing, VSAT). If brokers do not charge service tax on gross amounts the CENVAT chain breaks; therefore investors are liable to pay service tax on all charges including exchange levies. For periods before 16.05.2008, whether a broker was a pure agent is a factual question and the Service Tax (Determination of Value) Rules, 2006 illustrations are relevant.


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