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Case Law Details

Case Name : V S E Stock Services Ltd Vs C.C.E. & S.T.-Vadodara-ii (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 12130/2014-DB
Date of Judgement/Order : 03/01/2024
Related Assessment Year :
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V S E Stock Services Ltd Vs C.C.E. & S.T.-Vadodara-ii (CESTAT Ahmedabad)

CESTAT Ahmedabad held that demat/depository charges, transaction/ administrative charges and VSAP/TWS charges collected by sub brokers on behalf of the stock exchange are not liable to Service Tax.

Facts- The appellant being the stock broker collected DEMAT and depository charges and the same is paid to Vadodara Stock Exchange Clearing House which is registered as depository participant. The appellant during the relevant time

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