https://www.taxtmi.com/caselaws?id=350666 Service tax valuation includes reimbursement amounts in the taxable value unless the assessee satisfies the pure agent conditions under the valuation rules. Section 67 of the Finance Act, 1994 requires tax on the gross amount charged, and Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006 permits exclusion of third-party expenditure only where there is a clear contractual arrangement, authorisation to incur the expense on behalf of the recipient, and receipt of only the actual amount incurred. As those conditions were not met, broadcast personnel fees reimbursed by the service recipient formed part of the consideration for manpower supply services and were not excludible. en-us Mon, 25 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350666 Service tax valuation includes reimbursement amounts in the taxable value unless the assessee satisfies the pure agent conditions under the valuation rules. Section 67 of the Finance Act, 1994 requires tax on the gross amount charged, and Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006 permits exclusion of third-party expenditure only where there is a clear contractual arrangement, authorisation to incur the expense on behalf of the recipient, and receipt of only the actual amount incurred. As those conditions were not met, broadcast personnel fees reimbursed by the service recipient formed part of the consideration for manpower supply services and were not excludible. Case-Laws Service Tax Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350666