https://www.taxtmi.com/forum/issue?id=110961 A pure agent acts under contract to incur costs for a service recipient, holds no title or use of procured goods/services, and is reimbursed only actual amounts, so recoveries are pass through and not includible in taxable value when documented; an intermediary arranges or facilitates services or supplies and charges facilitation fees or commission that may include profit and constitute taxable consideration. Proof hinges on absence of profit and contemporaneous documentation such as PO/SO/agreements, third party invoices and internal receipt records. en-us Sat, 24 Sep 2016 20:40:49 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110961 A pure agent acts under contract to incur costs for a service recipient, holds no title or use of procured goods/services, and is reimbursed only actual amounts, so recoveries are pass through and not includible in taxable value when documented; an intermediary arranges or facilitates services or supplies and charges facilitation fees or commission that may include profit and constitute taxable consideration. Proof hinges on absence of profit and contemporaneous documentation such as PO/SO/agreements, third party invoices and internal receipt records. Discussion-Forum Service Tax Sat, 24 Sep 2016 20:40:49 +0530 https://www.taxtmi.com/forum/issue?id=110961