https://www.taxtmi.com/highlights?id=73527 Pure agent - The appellant acted as an agent of the Bestinet in collecting the fees of US$ 30 which was paid on periodical basis to M/s. Bestinet. The invoices raised by the appellant did not indicate collection of any other amount over and above US$ 30 payable by each foreign worker. In view of the above findings, the nature of services rendered by the appellant were in the nature of a pure agent as far as the fees for biometric registration is concerned. - AT en-us Tue, 12 Dec 2023 09:02:27 +0530 Tue, 12 Dec 2023 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73527 Pure agent - The appellant acted as an agent of the Bestinet in collecting the fees of US$ 30 which was paid on periodical basis to M/s. Bestinet. The invoices raised by the appellant did not indicate collection of any other amount over and above US$ 30 payable by each foreign worker. In view of the above findings, the nature of services rendered by the appellant were in the nature of a pure agent as far as the fees for biometric registration is concerned. - AT Highlights Service Tax Tue, 12 Dec 2023 09:02:27 +0530 https://www.taxtmi.com/highlights?id=73527