https://www.taxtmi.com/article/detailed?id=6073 Amounts paid by a service provider to third parties on behalf of the service recipient and subsequently reimbursed qualify for exclusion from the taxable value under the Valuation Rules when they meet the conditions for treatment as a pure agent; primary/retailer scheme payments disbursed to retailers on behalf of the principal manufacturer and later reimbursed were held to be such pure agent disbursements. en-us Wed, 18 Feb 2015 16:12:00 +0530 Wed, 18 Feb 2015 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6073 Amounts paid by a service provider to third parties on behalf of the service recipient and subsequently reimbursed qualify for exclusion from the taxable value under the Valuation Rules when they meet the conditions for treatment as a pure agent; primary/retailer scheme payments disbursed to retailers on behalf of the principal manufacturer and later reimbursed were held to be such pure agent disbursements. Articles Service Tax Wed, 18 Feb 2015 16:12:00 +0530 https://www.taxtmi.com/article/detailed?id=6073