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    <title>2018 (6) TMI 708 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellant, concluding that transaction charges reimbursed by customers were not subject to service tax as they were not considered part of the services provided by the appellant. The tribunal rejected the application of Rule 5 of the Service Tax Rules, 2006, emphasizing that the charges were meant for clients to pay to the stock exchange for their transactions and not for services rendered by the appellant. Consequently, the tribunal set aside the demand for service tax and penalties, granting relief to the appellant.</description>
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      <description>The tribunal ruled in favor of the appellant, concluding that transaction charges reimbursed by customers were not subject to service tax as they were not considered part of the services provided by the appellant. The tribunal rejected the application of Rule 5 of the Service Tax Rules, 2006, emphasizing that the charges were meant for clients to pay to the stock exchange for their transactions and not for services rendered by the appellant. Consequently, the tribunal set aside the demand for service tax and penalties, granting relief to the appellant.</description>
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