Service Tax Valuation: Reimbursement to C&F Agents Excluded if Solely for Reimbursement, Not Considered Taxable Income.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - inclusion of reimbursement expenses - C&F Agent - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included - AT....