Ankur (na) (252 Points)
19 July 2011Hello friends ,
Can anyone please tell me what are the conditions to be fulfilled by a person to become a pure agent under service tax ?
and under which section of service tax these conditions have been specified?
Plz plz plz plz reply
thanking in anticipation.
Ganesh
(CA)
(111 Points)
Replied 19 July 2011
Please refer Service Tax Determination of Value Rules.
Pure Agent as per this rule..
"“pure agent” means a person who -
(c) does not use such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services"
CAclubindia
