https://www.taxtmi.com/caselaws?id=190590 Amounts separately earmarked for contractors were, on a prima facie view, treated as reimbursements received and passed on by the appellant as a pure agent under the Service Tax (Determination of Value) Rules, 2006. The contract and payment routing indicated that the appellant earned only the agreed consultancy fee and derived no benefit from the contractor payments, so the conditions for pure agent treatment were found satisfied. Pre-deposit was waived and recovery stayed during pendency of the appeal. en-us Thu, 12 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 10:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190590 Amounts separately earmarked for contractors were, on a prima facie view, treated as reimbursements received and passed on by the appellant as a pure agent under the Service Tax (Determination of Value) Rules, 2006. The contract and payment routing indicated that the appellant earned only the agreed consultancy fee and derived no benefit from the contractor payments, so the conditions for pure agent treatment were found satisfied. Pre-deposit was waived and recovery stayed during pendency of the appeal. Case-Laws Service Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190590