https://www.taxtmi.com/caselaws?id=351693 The Tribunal found that the respondent did not qualify as a pure agent in a dispute regarding expenses claimed as reimbursement for copyright transfer in TV program production services. The Tribunal emphasized that the respondent sold programs and transferred copyrights, not acting as a pure agent. The case was remanded for a fresh decision, highlighting the importance of considering all aspects, including services provided and taxability, beyond the pure agent concept to determine accurate tax liability and service categorization. en-us Thu, 13 Jul 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351693 The Tribunal found that the respondent did not qualify as a pure agent in a dispute regarding expenses claimed as reimbursement for copyright transfer in TV program production services. The Tribunal emphasized that the respondent sold programs and transferred copyrights, not acting as a pure agent. The case was remanded for a fresh decision, highlighting the importance of considering all aspects, including services provided and taxability, beyond the pure agent concept to determine accurate tax liability and service categorization. Case-Laws Service Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351693