https://www.taxtmi.com/article/detailed?id=10483 Reimbursement of expenses paid to third party vendors and recovered from the client is excluded from taxable service value when the supplier acts as a pure agent; the tribunal relied on the Supreme Court's finding that the challenged valuation rule was ultra vires, so reimbursements meeting the pure agent criteria are not includible in service tax valuation. Under GST, the value of supply includes amounts a supplier is liable to pay on the recipient's behalf and incidental expenses unless excluded by the pure agent conditions in the GST rules, which require contractual appointment, no title or use, and recovery of actual amounts. en-us Sat, 25 Jun 2022 10:09:50 +0530 Sat, 25 Jun 2022 10:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10483 Reimbursement of expenses paid to third party vendors and recovered from the client is excluded from taxable service value when the supplier acts as a pure agent; the tribunal relied on the Supreme Court's finding that the challenged valuation rule was ultra vires, so reimbursements meeting the pure agent criteria are not includible in service tax valuation. Under GST, the value of supply includes amounts a supplier is liable to pay on the recipient's behalf and incidental expenses unless excluded by the pure agent conditions in the GST rules, which require contractual appointment, no title or use, and recovery of actual amounts. Articles Service Tax Sat, 25 Jun 2022 10:09:50 +0530 https://www.taxtmi.com/article/detailed?id=10483