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. The appellants, acting as clearing and forwarding agents, recovered certain reimbursement expenditures incurred for transporting goods on behalf of their principals....

15. 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...