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of <h1>Rule 5: Service Tax Value Includes All Costs Unless Acting as Pure Agent; 2012 Rules Clarify Exclusions</h1> Rule 5 of the Service Tax (Determination of Value) Rules, 2006, mandates that all costs incurred by a service provider during the provision of taxable services should be included in the service's value for tax purposes. However, Rule 5(2) allows the exclusion of expenses reimbursed to the service provider acting as a pure agent for the recipient. Conditions for such exclusions include acting on behalf of the recipient, separate invoicing, and recovering only the actual amount paid to third parties. The 2012 Valuation Rules further clarify these inclusions and exclusions, emphasizing the role and conditions of a pure agent.
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