05 June 2015
AS PER AMENDMENT OF SECTION 67, SERVICE TAX IS LEVIABLE ON REIMBURSEMENT OF EXPENSES PAID BY SERVICE PROVIDER.
WE ARE A CUSTOM HOUSE AGENT WORKING AS PURE AGENT OF SERVICE RECEIVER AND RECOVERING THE CHARGES PAID ON BEHALF OF SERVICE RECEIVER TO VARIOUS CONCERNS. THIS CHARGES ARE ALREADY INCLUSIVE OF SERVICE TAX AND SOME CHARGES ARE GOVT. DUES.
IN THIS CASE, WHETHER SERVICE TAX APPLICABLE ON THIS CHARGES PAID ON BEHALF OF CLIENT AND RECOVERED FROM THEM ?