https://www.taxtmi.com/circulars?id=7861 Exclusion of reimbursable third party charges from the taxable value of CHA services is allowed only where specific conditions are satisfied: the charge is for activities additional to core CHA services; an authorising arrangement exists allowing the CHA to procure and pay for such services on the customer's behalf; the CHA does not benefit from those services; reimbursements are recovered without mark up (any mark up mandates inclusion of the entire charge); evidential nexus between the reimbursed amount and the third party service is produced; each activity is separately invoiced or separately itemised; and miscellaneous out of pocket expenses are includable. en-us Mon, 21 Dec 2009 00:00:00 +0530 Fri, 06 Jan 2012 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7861 Exclusion of reimbursable third party charges from the taxable value of CHA services is allowed only where specific conditions are satisfied: the charge is for activities additional to core CHA services; an authorising arrangement exists allowing the CHA to procure and pay for such services on the customer's behalf; the CHA does not benefit from those services; reimbursements are recovered without mark up (any mark up mandates inclusion of the entire charge); evidential nexus between the reimbursed amount and the third party service is produced; each activity is separately invoiced or separately itemised; and miscellaneous out of pocket expenses are includable. Circulars Service Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7861