Difference between pure agent and consignee agent

[RAM SHARMA]

Dear Experts,

Please explain difference between pure agent and consignee agent as per new valuation and reimbursement rule in service tax 2006.

Thanks

AI Summary

Pure agent status affects taxable value under valuation rules; consignee agent is a commercial role with different tax treatment.
The legal distinction is that pure agent is a construct of service tax valuation rules allowing exclusion of reimbursed expenses from taxable value when prescribed criteria are met, whereas consignment agent is a commercial role; a consignment agent can qualify as a pure agent for particular transactions if the statutory features for pure agent treatment are satisfied.