TMI Blog2015 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers either directly or indirectly through business associates while M/s. Geojit Commodity Services Ltd. offers the same option in relation to future trading on a recognized commodity exchange with which it is registered as a member. The demands in this case on the appellant have arisen on the ground that the appellants have acted as sub-brokers for commodity trading. Notification No. 3/2014-S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospective exemption Notification No. 3/2014-S.T., dated 3-2-2014 and hence all the appeals can be finally decided. Accordingly the requirement of pre-deposit is waived and all the appeals are taken up for final decision at this stage itself after waiving the requirement of pre-deposit. 2. The appellants entered into agreement with M/s. Geojit Commodity Services Ltd. to act as an intermedia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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