2015 (9) TMI 1032

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..... nt : Shri S.K. Shukla, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. 207/2013-STC-/SKS/COMMR-A-/AHD dated 03.10.2013/ 07.10.2013. 2. Sh. Jigar Shah (Advocate) appearing on behalf of the appellant argued that his clients are registered under Section 65 (105) (zzzzg) of the Finance Act, 1944 for paying Service Tax on the Servi .....

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..... he case was detected by the Revenue. 4. Heard both sides and perused the case records. It is observed from the case records that the definition of 'Commodity Exchange Services' given under Section 65 (105) (zzzzg) is as follows:- "(105) - "Taxable Service" means any service provided or to be provided - (zzzzg) - to any person, by a recognized stock exchange in relation to assisting, regulating .....

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