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of <h1>Government Withdraws Service Tax Exemption for Sub-Brokers to Stock-Brokers, Effective from June 20, 2012, per Notification No. 34/2012.</h1> The Central Government, under the Finance Act of 1994, exempted services provided by sub-brokers or authorized persons to stock-brokers from service tax. This exemption applies to services related to the sale or purchase of securities listed on a registered stock exchange. The exemption was enacted in the public interest and was initially outlined in Notification No. 31/2009, dated September 1, 2009. However, this notification was later rescinded by Notification No. 34/2012 on June 20, 2012.
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