https://www.taxtmi.com/caselaws?id=796649 Reimbursements received for third-party payments made on a service recipient's behalf are excluded from the taxable value of clearing and forwarding services where the provider acts as a pure agent. The note states that the expenses were incurred for the recipient, paid to third parties, recorded and adjusted in the provider's books, and recovered from the recipient, satisfying the conditions under Rule 5(2). On that basis, the reimbursed expenses were not taxable and the related service-tax demand, interest, and penalty were set aside. en-us Thu, 06 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796649 Reimbursements received for third-party payments made on a service recipient's behalf are excluded from the taxable value of clearing and forwarding services where the provider acts as a pure agent. The note states that the expenses were incurred for the recipient, paid to third parties, recorded and adjusted in the provider's books, and recovered from the recipient, satisfying the conditions under Rule 5(2). On that basis, the reimbursed expenses were not taxable and the related service-tax demand, interest, and penalty were set aside. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796649