2009 (7) TMI 131

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..... ed by the Board’s Circular No. B-11/2000-TRU, dt. 9-7-01, laying down that service tax will not be leviable on the NSDL or CDSL fee paid to the depositors and recovered from the customers on actual basis. The benefit of the said circular stand denied by the Commissioner (Appeals) as the same is available only when actual fee is payable and not when fixed charges are paid to NSDL as has been done i .....

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..... , dt. 9-7-01, laying down that service tax will not be leviable on the NSDL or CDSL fee paid to the depositors and recovered from the customers on actual basis. The benefit of the said circular stand denied by the Commissioner (Appeals) as the same is available only when actual fee is payable and not when fixed charges are paid to NSDL as has been done in the present case. 3. I do not find any m .....

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