<h1>No Service Tax on Commodity Exchange Services by Sub-Brokers from 2004 to 2012 u/s 11C.</h1> The Central Government has declared that no service tax is required on services provided by authorized persons or sub-brokers to members of a commodity exchange concerning forward contracts. This exemption applies to services not taxed between September 10, 2004, and June 30, 2012, following the prevalent practice. This decision is based on the recognition that a general practice of non-levy existed under section 66 of the Finance Act, 1994, during this period. The directive is issued under section 11C of the Central Excise Act, 1944, and section 83 of the Finance Act.