The claim of the appellant that of a pure agent seems to be ...

Appellant's Claim of Acting as Pure Agent Denied Due to Charging Extra Beyond Reimbursable Expenses.

May 4, 2016

Case Laws Service Tax AT

The claim of the appellant that of a pure agent seems to be without any evidence as there is no dispute that the appellant had charged additional amount other than the amount paid as reimbursable expenses - AT

View Source

← Previous Next →

The claim of the appellant that of a pure agent seems to be ...

Appellant's Claim of Acting as Pure Agent Denied Due to Charging Extra Beyond Reimbursable Expenses.

May 4, 2016

Case Laws Service Tax AT

You may also like:

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...

The CESTAT, an Appellate Tribunal, ruled on a valuation issue regarding the inclusion of reimbursable amounts in addition to charges collected for a service. The...

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

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

Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

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...

Valuation - inclusion of reimbursable expenses - appellants did not claim themselves to be a pure agent nor did they produce any evidence for fulfillment of conditions...

The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

Valuation of services - Brokerage Charges - whether the brokerage charges paid to the brokers/distributors by the appellants are reimbursable expenses or whether is a...

The charges collected by the appellant from customers towards statutory obligations like electricity charges, water charges, and legal fees are reimbursable expenses and...

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...

The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded...

Levy of service tax - pure agent services or not - implementation of the Information Technology related projects - The appellant was appointed merely as a Nodal Agency...

Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

Quick Updates: