https://www.taxtmi.com/article/detailed?id=1984 Service tax is limited to the gross amount charged by the service provider for the taxable service; reimbursements for expenditures incurred on behalf of the client are not part of the taxable value of "such service" and taxing them amounts to double taxation. The Delhi High Court found that treating reimbursements as taxable exceeds the statutory scheme and is ultra vires, though statutory valuation rules and tribunal decisions have sometimes included such costs unless narrow "pure agent" conditions are met. en-us Thu, 27 Dec 2012 16:32:30 +0530 Thu, 27 Dec 2012 16:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1984 Service tax is limited to the gross amount charged by the service provider for the taxable service; reimbursements for expenditures incurred on behalf of the client are not part of the taxable value of "such service" and taxing them amounts to double taxation. The Delhi High Court found that treating reimbursements as taxable exceeds the statutory scheme and is ultra vires, though statutory valuation rules and tribunal decisions have sometimes included such costs unless narrow "pure agent" conditions are met. Articles Service Tax Thu, 27 Dec 2012 16:32:30 +0530 https://www.taxtmi.com/article/detailed?id=1984