Regarding levy of service tax on services provided by an authorised person or sub-brokers to the member of a commodity exchange

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Full Text of the Document

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....ce Tax New Delhi, 3rd February, 2014 G.S.R….(E).- Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on services provided by an authorised person or sub-broker to the member of a recognised asso....