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Tour Operator Charges Equal to Hotel Aggregators, Qualifies as "Pure Agent," Excludes Accommodation from Main Service Value.

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....Valuation - Tour Operator Services - Since, the applicant is charging the same amount from their client as is paid by them to the hotel aggregators and all other conditions of "pure agent" are also satisfied, the value of hotel accommodation cannot be added to value of their main service which is booking of hotel accommodation.....

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Tour Operator Charges Equal to Hotel Aggregators, Qualifies as "Pure Agent," Excludes Accommodation from Main Service Value.