Service tax non-recovery on authorised person and sub-broker services to exchange members relating to forward contracts. The Central Government directed that service tax payable on services provided by an authorised person or sub-broker to a member of a recognised association or a registered association, in relation to a forward contract, shall not be required to be paid in respect of such taxable service on which the service tax was not being levied during the specified historical period in accordance with the prevailing practice.