https://www.taxtmi.com/manuals?id=375 Rule 5 treats all expenditures incurred by a service provider in providing taxable services as consideration included in taxable value, while sub rule (2) excludes reimbursement where the provider acts as a pure agent and specified conditions are satisfied: payment to third party on recipient's behalf, recipient's use and liability, recipient's authorization and knowledge, separate invoice indication, recovery of only actual amounts, and procurement being additional to provider's own services. en-us Fri, 30 Dec 2011 11:51:00 +0530 Tue, 02 Aug 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=375 Rule 5 treats all expenditures incurred by a service provider in providing taxable services as consideration included in taxable value, while sub rule (2) excludes reimbursement where the provider acts as a pure agent and specified conditions are satisfied: payment to third party on recipient's behalf, recipient's use and liability, recipient's authorization and knowledge, separate invoice indication, recovery of only actual amounts, and procurement being additional to provider's own services. Manuals Service Tax Fri, 30 Dec 2011 11:51:00 +0530 https://www.taxtmi.com/manuals?id=375