https://www.taxtmi.com/forum/issue?id=106209 Liability for service tax on freight shown in a raw material invoice depends on whether the freight is a reimbursed pure agent expense under Rule 5(2); if the supplier or transporter qualifies as a pure agent and the eight prescribed conditions (payment to third party, separate invoice indication, recipient authorization and knowledge, recovery of only paid amounts, goods/services procured being additional) are satisfied, freight may be excluded from value and not attract reverse charge on the recipient; absent such characterisation in a pure sale, liability rests with the supplier. en-us Thu, 31 Oct 2013 22:05:23 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106209 Liability for service tax on freight shown in a raw material invoice depends on whether the freight is a reimbursed pure agent expense under Rule 5(2); if the supplier or transporter qualifies as a pure agent and the eight prescribed conditions (payment to third party, separate invoice indication, recipient authorization and knowledge, recovery of only paid amounts, goods/services procured being additional) are satisfied, freight may be excluded from value and not attract reverse charge on the recipient; absent such characterisation in a pure sale, liability rests with the supplier. Discussion-Forum Service Tax Thu, 31 Oct 2013 22:05:23 +0530 https://www.taxtmi.com/forum/issue?id=106209