https://www.taxtmi.com/article/detailed?id=5308 Rule 5 permits exclusion of costs from taxable value when the service provider incurs them as a pure agent of the recipient, provided the provider neither holds title nor uses the goods or services, recovers only actual amounts, and satisfies conditions in rule 5(2); courts are split, with some authorities and the Supreme Court treating bona fide reimbursements as non-taxable while other tribunals include such amounts where they constitute inputs to the taxable service or facts show the provider bore the obligation. en-us Mon, 07 Oct 2013 07:42:46 +0530 Thu, 03 Sep 2015 11:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5308 Rule 5 permits exclusion of costs from taxable value when the service provider incurs them as a pure agent of the recipient, provided the provider neither holds title nor uses the goods or services, recovers only actual amounts, and satisfies conditions in rule 5(2); courts are split, with some authorities and the Supreme Court treating bona fide reimbursements as non-taxable while other tribunals include such amounts where they constitute inputs to the taxable service or facts show the provider bore the obligation. Articles Service Tax Mon, 07 Oct 2013 07:42:46 +0530 https://www.taxtmi.com/article/detailed?id=5308