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of <h1>Service Tax Applies to Processing and Clearing Houses for Securities, Goods, and Forward Contracts Transactions</h1> Service tax is applicable to services provided by processing and clearing houses concerning the processing, clearing, and settlement of transactions in securities, goods, or forward contracts. This includes any related incidental matters. The service provider is the processing and clearinghouse, while the receiver is any person utilizing these services. A processing and clearinghouse is defined as any entity, including clearing corporations authorized by a recognized stock exchange or association, tasked with settling contracts, facilitating delivery and payment, and handling related matters in securities, goods, and forward contracts.
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