Clearing and Forwarding Agent Not a "Pure Agent" for Service Tax; Reimbursed Expenses Included in Taxable Value.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST - Reimbursement of the expenses - C&F Agents - Prima facie, find that the appellant is not acting as “pure agent” - value of the taxable service in this case would include the expenses incurred by the appellant while providing the service which were reimbursed by their client .... - AT....