Service Tax — Regarding brokerage

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..... rts of the Collectorates, following clarifications are being issued :- 1. It has been represented by Collector of Central Excise, Kanpur that a Stock Broker registered with Kanpur Stock Exchange and is having his office branch outside the jurisdiction of Collectorate of Central Excise, Kanpur. Whether the Stock Broker should apply for registration in Kanpur Collectorate for his office outside th .....

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..... itself i.e. stock broker means a stock broker who has either made an application for registration or is registered as a stock-broker in accordance with the rules and regulation made under the Securities & Exchange Board of India Act, 1992. Hence, all stock-brokers in the jurisdiction of Collectorate of Central Excise, Bolpur will be governed by service tax scheme. 4. Whether the amount of Servic .....

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