2007 (2) TMI 83

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..... 07-S T(PB) - Dated:- 21-2-2007 - [Order per: C.N.B. Nair, Member (T) (for the Bench]. - Heard both sides and perused the record. .2. The appellants are sub-brokers of a main broker named Master Capital Services Ltd. They received certain commissions from the main broker in connection with the brokerage undertaken by them. Service tax demands have been confirmed against the appellants on the .....

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..... ock brokers and therefore the commission of sub-broker also attracted levy. 5. Upon perusing the record and considering the submissions made by both the sides, we feel that the appeals themselves are required to be disposed of. Accordingly, we proceed with the appeals after waiving the requirement of pre deposits. 6. it is clear from the definition of the levy that 'levy is in connection with .....

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