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    <description>Payments of taxes by one related proprietor on behalf of another, later recovered from that person, qualify as a pure agent activity and do not amount to a taxable supply; where the payer does not provide a business activity but merely facilitates statutory payments for the recipient, the transaction is out of scope of supply and not captured by Schedule I as a support service.</description>
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      <description>Payments of taxes by one related proprietor on behalf of another, later recovered from that person, qualify as a pure agent activity and do not amount to a taxable supply; where the payer does not provide a business activity but merely facilitates statutory payments for the recipient, the transaction is out of scope of supply and not captured by Schedule I as a support service.</description>
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