Foreign Exchange Broker

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..... changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause ( zm );] Services covered by sub-clause (zm) Foreign Exchange Broker - 65(46) "foreign exchange broker" includes any authorised dealer of foreign exchange; Meaning of Authorized Dealer of F .....

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..... changer or off-shore banking unit or in any other manner as it deems fit. ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 .....

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