https://www.taxtmi.com/circulars?id=4303 Valuation rules exclude expenditure of a service provider acting as a Pure Agent only if all eight conditions of Rule 5(2) are met; many reimbursable items claimed by Custom House Agents (documentation, transport, storage, handling, inspection, port and terminal charges, etc.) are not covered by pure agent treatment because they are used in producing the output service, and where CHAs charge amounts above actual expenditure the pure agent conditions are breached and such sums must be included in the taxable value. en-us Fri, 07 Dec 2007 00:00:00 +0530 Thu, 05 Jan 2012 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4303 Valuation rules exclude expenditure of a service provider acting as a Pure Agent only if all eight conditions of Rule 5(2) are met; many reimbursable items claimed by Custom House Agents (documentation, transport, storage, handling, inspection, port and terminal charges, etc.) are not covered by pure agent treatment because they are used in producing the output service, and where CHAs charge amounts above actual expenditure the pure agent conditions are breached and such sums must be included in the taxable value. Circulars Service Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4303