https://www.taxtmi.com/forum/issue?id=111372 A painting contractor may obtain pure agent treatment only if purchases of materials are de-linked from the contractor - material bills must be in the customer's name, there is no markup, and material amounts must not be credited into the contractor's bank account. The activity is to be classified as labour/Other Than Negative List (erstwhile BAS) rather than Work Contract Service. The contractor is not eligible for the mega exemption claimed, as older definitions cited no longer govern exemption scope. en-us Sun, 15 Jan 2017 19:14:26 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111372 A painting contractor may obtain pure agent treatment only if purchases of materials are de-linked from the contractor - material bills must be in the customer's name, there is no markup, and material amounts must not be credited into the contractor's bank account. The activity is to be classified as labour/Other Than Negative List (erstwhile BAS) rather than Work Contract Service. The contractor is not eligible for the mega exemption claimed, as older definitions cited no longer govern exemption scope. Discussion-Forum Service Tax Sun, 15 Jan 2017 19:14:26 +0530 https://www.taxtmi.com/forum/issue?id=111372