https://www.taxtmi.com/forum/issue?id=1983 Services from a foreign CHA and overseas agents procuring orders are import of services and taxable on the Indian recipient under the reverse charge mechanism. Customs duty reimbursed separately to the CHA is excluded from the taxable value. Other reimbursements must be tested against the pure agent principle; where they satisfy pure agent conditions they are excluded, otherwise they are includible in taxable service value and subject to reverse charge. en-us Sat, 12 Jun 2010 15:51:39 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1983 Services from a foreign CHA and overseas agents procuring orders are import of services and taxable on the Indian recipient under the reverse charge mechanism. Customs duty reimbursed separately to the CHA is excluded from the taxable value. Other reimbursements must be tested against the pure agent principle; where they satisfy pure agent conditions they are excluded, otherwise they are includible in taxable service value and subject to reverse charge. Discussion-Forum Service Tax Sat, 12 Jun 2010 15:51:39 +0530 https://www.taxtmi.com/forum/issue?id=1983