TMI Blog2013 (6) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in M/s. LSE Securities Ltd. Vs. CCE [2012 (6) TMI 364 - CESTAT, New Delhi] the turnover charges and other identical statutory charges are not in the nature of commission or brokerage and should not be taxed under the said category. Similarly, in the case of Saurin Investments Pvt. Ltd. Vs. CST, Ahmedabad (2009 (5) TMI 99 - CESTAT, AHMEDABAD) has held that the fixed charges collected from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Turnover charges, V-SAT Charges would form part of the value for the services rendered by them. The said charges are collected by the applicant from its customers and deposited with the respective commodity exchanges. 3. The Tribunal in the case of M/s. LSE Securities Ltd. Vs. CCE, Ludhiana has held that the turnover charges and other identical statutory charges are not in the nature of commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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