Appellant in Outdoor Catering Case Not a Pure Agent, Service Tax Demand Justified Based on Contractual Findings.

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....Demand of service tax - pure agent - outdoor catering - The contract between the two parties does not provide that appellant will act as a pure agent. In fact, there is clear finding of the lower authorities that appellant received not only the wages but additional margin for the wages and further a lump sum amount for acting as a contractor have been made. In such circumstances, we cannot say that appellant has acted as a pure agent. - AT....