https://www.taxtmi.com/article/detailed?id=538 Reimbursed expenses are included in the taxable value of services unless the service provider meets Rule 5 conditions to be a pure agent: contractual agency to incur expenditure, no title to procured goods or services, no use of them, and receipt only of actual amounts paid; substance over form governs whether expenditures are excluded from value, and only excluded amounts reduce the taxable value relevant for registration. en-us Mon, 26 Oct 2009 00:00:00 +0530 Mon, 26 Oct 2009 08:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=538 Reimbursed expenses are included in the taxable value of services unless the service provider meets Rule 5 conditions to be a pure agent: contractual agency to incur expenditure, no title to procured goods or services, no use of them, and receipt only of actual amounts paid; substance over form governs whether expenditures are excluded from value, and only excluded amounts reduce the taxable value relevant for registration. Articles Service Tax Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=538