https://www.taxtmi.com/caselaws?id=423688 AAR Maharashtra ruled that questions regarding pure agent service do not fall within the scope of advance ruling applications under Section 97(2) of CGST Act, 2017, and therefore cannot be answered. However, regarding valuation, the Authority held that stipend amounts received by the applicant acting as NEEM facilitator from trainer institutes and remitted to trainees should be included in taxable value. The applicant, despite acting as a declared pure agent in agreements, was required to include stipend reimbursements in their service tax valuation based on precedent from similar NEEM facilitator cases. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423688 AAR Maharashtra ruled that questions regarding pure agent service do not fall within the scope of advance ruling applications under Section 97(2) of CGST Act, 2017, and therefore cannot be answered. However, regarding valuation, the Authority held that stipend amounts received by the applicant acting as NEEM facilitator from trainer institutes and remitted to trainees should be included in taxable value. The applicant, despite acting as a declared pure agent in agreements, was required to include stipend reimbursements in their service tax valuation based on precedent from similar NEEM facilitator cases. Case-Laws GST Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423688