https://www.taxtmi.com/caselaws?id=235792 At the stay stage, the Tribunal treated the demand of service tax, interest and penalties on Computer Linkage Charges as debatable because the appellant said it merely collected those charges from clients and remitted them to the Commodity Exchange. On the material available, neither side could show whether service tax had already been levied on the underlying service at the Commodity Exchange level, and the collection and remittance of the charges was therefore found, prima facie, not to fall within Stock Broker Services. A prima facie case for interim relief was established, so waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. en-us Wed, 24 Jul 2013 00:00:00 +0530 Mon, 01 Dec 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235792 At the stay stage, the Tribunal treated the demand of service tax, interest and penalties on Computer Linkage Charges as debatable because the appellant said it merely collected those charges from clients and remitted them to the Commodity Exchange. On the material available, neither side could show whether service tax had already been levied on the underlying service at the Commodity Exchange level, and the collection and remittance of the charges was therefore found, prima facie, not to fall within Stock Broker Services. A prima facie case for interim relief was established, so waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. Case-Laws Service Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235792