Valuation - reimbursement of expenses - the appellant did not ...

Appellant Lacks Capacity as Pure Agent; Expenses Must Be Included in Service Tax Valuation Per Relevant Rule.

November 10, 2017

Case Laws     Service Tax     AT

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 rule. Hence the appellant will not be entitled to exclude expenses incurred. - AT

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