https://www.taxtmi.com/caselaws?id=471612 Separately recovered NSE/BSE transaction charges, SEBI fees, stamp duty, depository/DEMAT charges, bandwidth charges and securities transaction charges do not form part of taxable brokerage or commission where they are collected under statutory or regulatory requirements, not retained by the service provider, and remitted to the relevant authorities or providers. They are reimbursable pass-through expenses rather than consideration for stock-broking, commodity-broking or depository services. Extended limitation cannot apply where service tax was paid on actual charges, returns were regularly filed, and no wilful suppression with intent to evade tax was alleged or established. Tax demands, consequential interest and penalties based on including those charges cannot be sustained. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471612 Separately recovered NSE/BSE transaction charges, SEBI fees, stamp duty, depository/DEMAT charges, bandwidth charges and securities transaction charges do not form part of taxable brokerage or commission where they are collected under statutory or regulatory requirements, not retained by the service provider, and remitted to the relevant authorities or providers. They are reimbursable pass-through expenses rather than consideration for stock-broking, commodity-broking or depository services. Extended limitation cannot apply where service tax was paid on actual charges, returns were regularly filed, and no wilful suppression with intent to evade tax was alleged or established. Tax demands, consequential interest and penalties based on including those charges cannot be sustained. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471612