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          Service Tax

          Commodity Exchange

          Taxable Services - As appliable on or before 30-6-2012

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          Commodity Exchange Service taxable when provided by recognised or registered associations for trading, clearing settlement of goods, forward contracts. Commodity Exchange Service is taxable when a recognised or registered association provides assistance, regulation or control related to the sale or purchase of goods or forward contracts, and includes trading, processing, clearing and settlement services; the provider is a recognised or registered association and the recipient may be any person.
                            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.

                                  Commodity Exchange Service taxable when provided by recognised or registered associations for trading, clearing settlement of goods, forward contracts.

                                  Commodity Exchange Service is taxable when a recognised or registered association provides assistance, regulation or control related to the sale or purchase of goods or forward contracts, and includes trading, processing, clearing and settlement services; the provider is a recognised or registered association and the recipient may be any person.


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