https://www.taxtmi.com/forum/issue?id=111047 Reimbursable transport charges are included in the consideration for a taxable service unless excluded as a pure agent under the Value Determination Rules, which require contractual appointment, separate invoice indication, recovery only of actual third party amounts, no title or use by the service provider, recipient's authorisation and liability, and that such procurements are additional to services provided on the provider's own account. Where the supplier availed the transport service, reverse charge does not apply to the purchaser; tax shortfalls from an incorrect rate are for the tax authority to address. en-us Wed, 19 Oct 2016 16:31:28 +0530 Thu, 23 Jan 2025 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111047 Reimbursable transport charges are included in the consideration for a taxable service unless excluded as a pure agent under the Value Determination Rules, which require contractual appointment, separate invoice indication, recovery only of actual third party amounts, no title or use by the service provider, recipient's authorisation and liability, and that such procurements are additional to services provided on the provider's own account. Where the supplier availed the transport service, reverse charge does not apply to the purchaser; tax shortfalls from an incorrect rate are for the tax authority to address. Discussion-Forum Service Tax Wed, 19 Oct 2016 16:31:28 +0530 https://www.taxtmi.com/forum/issue?id=111047