Reimbursed Expenses Excludable only When ‘Pure Agent’ Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]

CESTAT ruled that reimbursed expenses are excludable from taxable value only if strict ‘pure agent’ conditions under Rule 5 of the Service Tax Rules are fulfilled
By Kavi Priya - On May 20, 2025 10:21 am - 2 mins read
Pure Agent Conditions - Taxable Service Value - Rule 5 Service Tax - taxscan

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that reimbursed expenses can be excluded from the value of taxable services only if the conditions for acting as a ‘pure agent’ under Rule 5 of the Service Tax (Determination of Value) Rules, 2006 are satisfied. Your Ultimate Guide to GST…

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