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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

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


Service Provider as Pure Agent: Postage Reimbursements Excluded from Taxable Service Value.

July 17, 2015

Case Laws     Service Tax     AT

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

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