Service Tax — Regarding brokerage

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....cation from the Board. After considering the reports of the Collectorates, following clarifications are being issued :- 1. It has been represented by Collector of Central Excise, Kanpur that a Stock Broker registered with Kanpur Stock Exchange and is having his office branch outside the jurisdiction of Collectorate of Central Excise, Kanpur. Whether the Stock Broker should apply for registra....

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....ice Tax is required to be collected from Stock Brokers. Stock-Broker has been defined in the Act itself i.e. stock broker means a stock broker who has either made an application for registration or is registered as a stock-broker in accordance with the rules and regulation made under the Securities & Exchange Board of India Act, 1992. Hence, all stock-brokers in the jurisdiction of Collectorate of....