https://www.taxtmi.com/caselaws?id=204852 For clearing and forwarding agent services, reimbursed expenses incurred in providing the service were treated as prima facie includible in taxable value under the gross amount charged approach, because Rule 5 required inclusion unless the provider acted as a pure agent. For the earlier period, valuation under Section 67 and Rule 6(8) was read consistently, so commission or remuneration did not exclude service-related reimbursed expenses. As the appellant was not shown to be a pure agent, there was no prima facie basis to exclude those expenses from valuation or to seek waiver of pre-deposit. en-us Fri, 03 Dec 2010 00:00:00 +0530 Thu, 02 Jun 2011 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204852 For clearing and forwarding agent services, reimbursed expenses incurred in providing the service were treated as prima facie includible in taxable value under the gross amount charged approach, because Rule 5 required inclusion unless the provider acted as a pure agent. For the earlier period, valuation under Section 67 and Rule 6(8) was read consistently, so commission or remuneration did not exclude service-related reimbursed expenses. As the appellant was not shown to be a pure agent, there was no prima facie basis to exclude those expenses from valuation or to seek waiver of pre-deposit. Case-Laws Service Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204852