https://www.taxtmi.com/article/detailed?id=644 The Board circular applies the pure agent concept to Custom House Agent services and prescribes conditions for excluding third party reimbursements from CHA taxable value: the activity must be additional to CHA service; there must be an arrangement authorizing the CHA to arrange and pay on the customer's behalf; the CHA must not benefit from the services; reimbursements must be at actual cost with no markup; nexus between reimbursable amounts and services must be evidenced; and each charge must appear as a separate invoice entry. Miscellaneous out of pocket expenses not satisfying these conditions remain includable. en-us Fri, 15 Jan 2010 12:25:52 +0530 Fri, 15 Jan 2010 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=644 The Board circular applies the pure agent concept to Custom House Agent services and prescribes conditions for excluding third party reimbursements from CHA taxable value: the activity must be additional to CHA service; there must be an arrangement authorizing the CHA to arrange and pay on the customer's behalf; the CHA must not benefit from the services; reimbursements must be at actual cost with no markup; nexus between reimbursable amounts and services must be evidenced; and each charge must appear as a separate invoice entry. Miscellaneous out of pocket expenses not satisfying these conditions remain includable. Articles Service Tax Fri, 15 Jan 2010 12:25:52 +0530 https://www.taxtmi.com/article/detailed?id=644