https://www.taxtmi.com/caselaws?id=353112 A del credere agent who caused sales of the principal's goods and was remunerated with reference to sales was treated as a commission agent for exemption under Notification No. 13/2003-ST, despite the contractual label. Reimbursable expenditure incurred on behalf of the principal under a prior arrangement, and recovered at actuals without markup, was not part of the consideration for service tax and was excluded from taxable value. The stated ratio was that genuine reimbursement is outside service tax valuation, and substance of the agency arrangement prevails over nomenclature for commission-agent exemption. en-us Thu, 30 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353112 A del credere agent who caused sales of the principal's goods and was remunerated with reference to sales was treated as a commission agent for exemption under Notification No. 13/2003-ST, despite the contractual label. Reimbursable expenditure incurred on behalf of the principal under a prior arrangement, and recovered at actuals without markup, was not part of the consideration for service tax and was excluded from taxable value. The stated ratio was that genuine reimbursement is outside service tax valuation, and substance of the agency arrangement prevails over nomenclature for commission-agent exemption. Case-Laws Service Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353112