https://www.taxtmi.com/highlights?id=71782 Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the appellant, it is seen that the appellant had only paid the amount / charges on behalf of their clients to respective service providers and their clients reimbursed the charges to the appellant. The said transactions of appellant do not fall under ‘Support Service of Business or commerce’. - AT en-us Sat, 02 Sep 2023 10:20:19 +0530 Sat, 02 Sep 2023 10:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71782 Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the appellant, it is seen that the appellant had only paid the amount / charges on behalf of their clients to respective service providers and their clients reimbursed the charges to the appellant. The said transactions of appellant do not fall under ‘Support Service of Business or commerce’. - AT Highlights Service Tax Sat, 02 Sep 2023 10:20:19 +0530 https://www.taxtmi.com/highlights?id=71782