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Miscellaneous and transaction charges excluded from gross value for service tax in stock broking services.
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....Stock Broking service - Valuation - inclusion of Misc. charges, turnover charges, Trade Guarantee Fund (TGF), Investor's Protection Fund (IPF), Stamp duty, Stock Exchange charges, Transaction charges, SEBI fees, Custom Protection Fund (CPF) and Demat charges - shall not form part of gross value of taxable service. - AT....