I think the brokerage is also termed as Commission and will attract the Service Tax.
Please refer this
In the Budget 2003-04 seven more services along with extension to three existing services have been added to the tax net which are listed below. The levy of service tax on these services is effective from 1st July, 2003.
(52). Commercial vocational institute, coaching centres and private tutorials
(53). Technical testing and analysis (excluding health & diagnostic testing) technical inspection and certification service.
(54). Maintenance & repair services
(55). Commission and Installation Services
(56). Business auxiliary services, namely business promotion and Support services (excluding on information technology services)
(57). Internet café
(58). Franchise Services
The rate of Service Tax was increased from 5% to 8% on all the taxable services w.e.f. 14.5.2003.
10 September 2007
effective 1 st july 2003- notification no 7/2003-st- dt. 20 th june 03 -business aux. services are taxable. .this includes services as commssion agent-who causes sale-purchase--collection on behalf of another person. exemption limit is RS. EIGHT LACS Per annum and current service tax rate is 12.36% C.A.R.V.RAO