https://www.taxtmi.com/caselaws?id=266460 Reimbursement of actual postage and other out-of-pocket expenses incurred by a share transfer agent and registrar on behalf of client companies was not includible in the taxable value for Service Tax. The amounts were recovered on actuals for postage, printing, mailing, telephone, envelopes and xerox, and therefore constituted reimbursement rather than consideration for the service. Amounts collected while acting as a pure agent were excluded from valuation, and the valuation rule used to tax such reimbursements had been struck down. The service tax demand on these reimbursements was therefore unsustainable. en-us Tue, 29 Sep 2015 00:00:00 +0530 Tue, 20 Oct 2015 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266460 Reimbursement of actual postage and other out-of-pocket expenses incurred by a share transfer agent and registrar on behalf of client companies was not includible in the taxable value for Service Tax. The amounts were recovered on actuals for postage, printing, mailing, telephone, envelopes and xerox, and therefore constituted reimbursement rather than consideration for the service. Amounts collected while acting as a pure agent were excluded from valuation, and the valuation rule used to tax such reimbursements had been struck down. The service tax demand on these reimbursements was therefore unsustainable. Case-Laws Service Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266460