https://www.taxtmi.com/caselaws?id=212968 Reimbursable expenses may be excluded from taxable value as Pure Agent amounts where third-party bills, separate invoicing, absence of mark-up, supporting particulars, and the liability of the importer/exporter are established. The Tribunal upheld exclusion for 15 identified heads because those conditions were found satisfied and the challenge did not dislodge the Commissioner's findings. For the remaining reimbursements, where supporting documents had been produced at different stages but documentary correlation was incomplete or not fully examined, the matter was remanded for fresh adjudication with a reasonable opportunity to produce and correlate the material. en-us Wed, 12 Oct 2011 00:00:00 +0530 Sat, 18 Aug 2012 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212968 Reimbursable expenses may be excluded from taxable value as Pure Agent amounts where third-party bills, separate invoicing, absence of mark-up, supporting particulars, and the liability of the importer/exporter are established. The Tribunal upheld exclusion for 15 identified heads because those conditions were found satisfied and the challenge did not dislodge the Commissioner's findings. For the remaining reimbursements, where supporting documents had been produced at different stages but documentary correlation was incomplete or not fully examined, the matter was remanded for fresh adjudication with a reasonable opportunity to produce and correlate the material. Case-Laws Service Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212968