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Service Tax - Highlights / Catch Notes

Home Highlights August 2011 Year 2011 This

ST - Reimbursement of the expenses - C&F Agents - Prima facie, ...


Clearing and Forwarding Agent Not a "Pure Agent" for Service Tax; Reimbursed Expenses Included in Taxable Value.

August 8, 2011

Case Laws     Service Tax     AT

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 include the expenses incurred by the appellant while providing the service which were reimbursed by their client .... - AT

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