https://www.taxtmi.com/highlights?id=62087 Levy of service tax - pure agent services or not - implementation of the Information Technology related projects - The appellant was appointed merely as a Nodal Agency to supervise and monitor the overall execution of the projects. Infact, the amount paid by the State Government Department to the appellant are reimbursements which cannot be subjected to levy of service tax and in any view of the matter the appellant was acting as a pure agent as all the conditions stipulated in rule 5(2) of the Valuation Rules are satisfied. - AT en-us Wed, 23 Feb 2022 08:26:58 +0530 Wed, 23 Feb 2022 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62087 Levy of service tax - pure agent services or not - implementation of the Information Technology related projects - The appellant was appointed merely as a Nodal Agency to supervise and monitor the overall execution of the projects. Infact, the amount paid by the State Government Department to the appellant are reimbursements which cannot be subjected to levy of service tax and in any view of the matter the appellant was acting as a pure agent as all the conditions stipulated in rule 5(2) of the Valuation Rules are satisfied. - AT Highlights Service Tax Wed, 23 Feb 2022 08:26:58 +0530 https://www.taxtmi.com/highlights?id=62087