https://www.taxtmi.com/forum/issue?id=108652 Reimbursable expenditures are included in the taxable value of a service under the amended definition of consideration, making such reimbursements generally liable to service tax. However, amounts recovered as a pure agent are excluded from value only if all conditions in Rule 5(2) are met, including recipient liability and authorization, separate invoice disclosure, recovery of actual amounts, and absence of title or use by the service provider. en-us Mon, 25 May 2015 18:34:27 +0530 Thu, 23 Jan 2025 15:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108652 Reimbursable expenditures are included in the taxable value of a service under the amended definition of consideration, making such reimbursements generally liable to service tax. However, amounts recovered as a pure agent are excluded from value only if all conditions in Rule 5(2) are met, including recipient liability and authorization, separate invoice disclosure, recovery of actual amounts, and absence of title or use by the service provider. Discussion-Forum Service Tax Mon, 25 May 2015 18:34:27 +0530 https://www.taxtmi.com/forum/issue?id=108652