https://www.taxtmi.com/forum/issue?id=1287 Applicability of service tax on supervision and travel reimbursements turns on whether the supplier is acting as a pure agent; reimbursements made as pure agent pass-throughs are not taxable. If not a pure agent, the supervisory activity must be classified by its true nature (consultancy, management, etc.) to determine taxable service category. Conveyance or travel reimbursements treated as outlays do not attract service tax. Nomenclature such as deputation, supervision or inspection does not determine liability; valuation rules and the statutory service classification govern chargeability. en-us Fri, 19 Jun 2009 14:28:24 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1287 Applicability of service tax on supervision and travel reimbursements turns on whether the supplier is acting as a pure agent; reimbursements made as pure agent pass-throughs are not taxable. If not a pure agent, the supervisory activity must be classified by its true nature (consultancy, management, etc.) to determine taxable service category. Conveyance or travel reimbursements treated as outlays do not attract service tax. Nomenclature such as deputation, supervision or inspection does not determine liability; valuation rules and the statutory service classification govern chargeability. Discussion-Forum Service Tax Fri, 19 Jun 2009 14:28:24 +0530 https://www.taxtmi.com/forum/issue?id=1287