Service Tax "Valuation of Taxable Service" - Inclusion of Reimbursable Expenditure - Reg

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....Tax "Valuation of Taxable Service" - Inclusion of Reimbursable Expenditure - Reg Reference is invited to provisions of Service Tax Determination of Value Rules, 2006 which came into force with effect from 18.04.2006. The above Rules, inter alia, specify that the expenditure or costs incurred by the service providers as a Pure Agent of the recipient of service shall be excluded from the value of t....

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....re not covered under the ambit of Pure Agent category:- 1. Documentation Charges 2. Forms and Stamp Charges 3. Postage / Courier Charges 4. Fax Charges 5. Telephone Charges 6. Conveyance 7. Transportation Charges 8. Consolidation Charges 9. Palletization Charges 10. Container Weighment Charges 11. Fuel Surcharges 12. Security Charges 13. Stuffing Charges 14. Seal Fee Cha....