2013 (12) TMI 971

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....licant filed COD application for condonation of delay of 2 days in filing the appeal. Ld. AR submits that the averment made in the COD application is not corroborative with the verification of the appeal. In this context, Ld. counsel submits that error is committed by him which can be condoned. 2. After considering the submission of learned consultant, we condone the delay of 2 days. COD applicat....

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....er and not by buyer or seller of the shares. 5. After hearing both sides, we find that Tribunal in the case of First Securities Pvt. Ltd. Vs Commissioner - 2007 (7) STR 690 (Tri.) held that amounts collected towards transaction charges by the assessee cannot be equated with the brokerage or commission. In the case of LSE Securities Ltd. Vs CCE Ludhiana - 2013 (29) STR 591 (Tri.-Del.), the Tribuna....