If a separate bill is raised for reimbursement of expenses @ actuals, does it fall under the service tax purview. Pls quote teh appropriate rules/section/case laws. Thanks in advance
The service tax liability is on Gross Amount Charged by the provider of services. So even if the amount is paid at actuls and as re-imbursement, it is liable for service tax.
Only exception is payment as pure agent , where service provider makes payment to third party as an agent of service receiver. To get the amount excluded from service tax as per pure agent concept , the payment should full fill certain conditions given in act.
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