2009 (5) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellate authority has agreed that Board’s Circular F. No. B-1l/1/2001-TRU, dated 9-7-2001 is to the effect that service tax will not be leviable on NSDL or CDSL fees paid to the depositories and recovered from the customer on actual basis, but has denied the benefit of the said Circular on the ground that the charges paid to NSDL are fixed charges which means that they are not on actual basis. As .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he taxable value. Appellate authority has agreed that Board's Circular F. No. B-1l/1/2001-TRU, dated 9-7-2001 is to the effect that service tax will not be leviable on NSDL or CDSL fees paid to the depositories and recovered from the customer on actual basis, but has darned the benefit of the said Circular on the ground that the charges paid to NSDL are fixed charges which means that they are not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X