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          Service Tax

          Processing and Clearing House

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

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          Processing and Clearing House service taxable for processing, clearing or settlement of transactions in securities, goods and forward contracts. Processing and Clearing House services are taxable when provided in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts, including incidental or connected matters; the provider is a processing and clearinghouse and the receiver is any person, and a processing and clearinghouse includes persons or clearing corporations authorised to perform clearinghouse duties such as periodical settlement, delivery and payment and other incidental matters.
                            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.

                                  Processing and Clearing House service taxable for processing, clearing or settlement of transactions in securities, goods and forward contracts.

                                  Processing and Clearing House services are taxable when provided in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts, including incidental or connected matters; the provider is a processing and clearinghouse and the receiver is any person, and a processing and clearinghouse includes persons or clearing corporations authorised to perform clearinghouse duties such as periodical settlement, delivery and payment and other incidental matters.


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