Valuation - when the postage is recovered from the service ...

Service Tax

July 17, 2015

Valuation - when the postage is recovered from the service receiver on actual basis by a service provider, he acts as a pure-agent and, therefore, the reimbursements made to a pure-agent is not includible in the value of taxable service rendered - AT

View Source

← Previous Next →

Valuation - when the postage is recovered from the service ...

Service Tax

July 17, 2015

You may also like:

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

Event Management Service - pure agent service - The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement.

Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like...

Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said...

Demand of service tax - pure agent - outdoor catering - The contract between the two parties does not provide that appellant will act as a pure agent. In fact, there is...

Demand of differential service tax - Valuation - non-inclusion on reimbursable expenses - pure agent services - The Appellate Tribunal analyzed the agreements and legal...

Pure agent - The appellant acted as an agent of the Bestinet in collecting the fees of US$ 30 which was paid on periodical basis to M/s. Bestinet. The invoices raised by...

Quick Updates: