https://www.taxtmi.com/article/detailed?id=618 Reimbursable charges paid by Custom House Agents are excludable from the taxable value only if all seven prescribed conditions are satisfied: the activity must be distinct from CHA services; a customer-CHA arrangement must authorize the CHA to arrange and pay third party providers; services must not benefit the CHA or other customers; recovery must be on actuals without mark up; a nexus between service and reimbursable amount must be provable for each customer/consignment; each charge must be shown by separate invoice or separate invoice line; and miscellaneous or out of pocket expenses are includable unless they meet these conditions. en-us Thu, 31 Dec 2009 00:00:00 +0530 Thu, 31 Dec 2009 09:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=618 Reimbursable charges paid by Custom House Agents are excludable from the taxable value only if all seven prescribed conditions are satisfied: the activity must be distinct from CHA services; a customer-CHA arrangement must authorize the CHA to arrange and pay third party providers; services must not benefit the CHA or other customers; recovery must be on actuals without mark up; a nexus between service and reimbursable amount must be provable for each customer/consignment; each charge must be shown by separate invoice or separate invoice line; and miscellaneous or out of pocket expenses are includable unless they meet these conditions. Articles Service Tax Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=618