https://www.taxtmi.com/caselaws?id=4368 The Tribunal held that handling and terminal charges are not part of brokerage services under section 65(105)(a) of the Finance Act, 1994. The appeal was allowed, setting aside the order-in-revision that treated these charges as brokerage. The Tribunal relied on a previous judgment and the definition of "brokerage" to determine that handling charges are separate expenses from brokerage services for stockbrokers. Consequently, the impugned order was set aside, and the appeal was allowed based on the distinction between handling charges and brokerage services. en-us Mon, 06 Aug 2007 00:00:00 +0530 Mon, 30 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4368 The Tribunal held that handling and terminal charges are not part of brokerage services under section 65(105)(a) of the Finance Act, 1994. The appeal was allowed, setting aside the order-in-revision that treated these charges as brokerage. The Tribunal relied on a previous judgment and the definition of "brokerage" to determine that handling charges are separate expenses from brokerage services for stockbrokers. Consequently, the impugned order was set aside, and the appeal was allowed based on the distinction between handling charges and brokerage services. Case-Laws Service Tax Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4368