Inclusion of Broker Recoveries in Taxable Value: most broker-recovered charges are taxable while pure agent stamp duty and STT exclusions apply. Transaction charges of stock exchanges, demat charges and regulatory fees recovered by brokers are includible in the service tax taxable value as consideration; stamp duty and security transaction tax paid by brokers on behalf of clients while acting as a pure agent are not includible, provided the conditions for exclusion under the Determination of Value Rules are met.