Home Highlights August 2011 Year 2011 This

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1. ST - Reimbursement of the expenses - C&F Agents - Prima facie, find that the appellant is not acting as “pure agent” - value of the taxable service in this case would...

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

3. Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

4. 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...

5. Valuation - reimbursement of expenses - the appellant did not have the capacity to act as pure agent and did not fulfill the conditions of pure agent under the relevant...

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

7. Inclusion of reimbursement of expenses in the value - allocation of cost of expenses - recovering the expenses on the basis of a calculation prima facie cannot be held...

8. 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...

9. Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and...

10. 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...

11. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

12. 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...

13. Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not...

14. Disallowance u/s 40(a)(ia) of the Act - Reimbursement of CHA charges paid to C & F agent – No requirement to deduct TDS on reimbursement of transportation charges to the...

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