https://www.taxtmi.com/forum/issue?id=107241 Exclusion of reimbursable expenses from taxable service value depends on Rule 5: Rule 5(1) includes expenditure incurred in providing the service in gross value, while Rule 5(2) excludes expenditure incurred by the provider as a pure agent where eight cumulative conditions are met (pure agent role, recipient use and liability, recipient authorisation and knowledge, separate invoice indication, recovery of actual amounts only, and that such goods/services are additional to provider's own services). Whether an item qualifies is fact specific and requires documentary support. en-us Wed, 27 Aug 2014 10:09:53 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107241 Exclusion of reimbursable expenses from taxable service value depends on Rule 5: Rule 5(1) includes expenditure incurred in providing the service in gross value, while Rule 5(2) excludes expenditure incurred by the provider as a pure agent where eight cumulative conditions are met (pure agent role, recipient use and liability, recipient authorisation and knowledge, separate invoice indication, recovery of actual amounts only, and that such goods/services are additional to provider's own services). Whether an item qualifies is fact specific and requires documentary support. Discussion-Forum Central Excise Wed, 27 Aug 2014 10:09:53 +0530 https://www.taxtmi.com/forum/issue?id=107241