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Service Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Reimbursement of Expenses in CHA Services: Understanding "Pure Agent" Criteria for Service Tax Valuation.


Reimbursement of Expenses in CHA Services: Understanding "Pure Agent" Criteria for Service Tax Valuation.

May 2, 2012

Case Laws     Service Tax     AT

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

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  8. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

  9. Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like...

  10. CESTAT determined reimbursed expenses received by a Customs House Agent (CHA) from clients are not includible in the taxable value for service tax assessment. Following...

  11. Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

  12. Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The...

  13. Pure agent - reimbursement of expenses - appellant has not satisfied the conditions prescribed in Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to...

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