https://www.taxtmi.com/caselaws?id=797727 Pure-agent exclusion of reimbursed expenses from taxable service value requires contractual agreements or other documentary evidence linking the amounts claimed to expenses incurred for clients. The claimant bears the initial burden of proving the factual basis for the exclusion. Where reimbursement is established on evidence, service tax is not chargeable on those reimbursed expenses. The claim requires fresh consideration by the original authority after allowing production of the requisite evidence. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797727 Pure-agent exclusion of reimbursed expenses from taxable service value requires contractual agreements or other documentary evidence linking the amounts claimed to expenses incurred for clients. The claimant bears the initial burden of proving the factual basis for the exclusion. Where reimbursement is established on evidence, service tax is not chargeable on those reimbursed expenses. The claim requires fresh consideration by the original authority after allowing production of the requisite evidence. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797727