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    <title>Aircraft Rental Service Must Include Reimbursements in Taxable Value; Fails &quot;Pure Agent&quot; GST Conditions Compliance.</title>
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    <description>Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator - Applicant failed to prove that conditions of &quot;Pure agent&quot; are satisfied - amount recovered as reimbursement (at actual) from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services - AAR</description>
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