CA
111 Points
Posted on 19 July 2011
Please refer Service Tax Determination of Value Rules.
Pure Agent as per this rule..
"“pure agent” means a person who -
(a) enters into a contractual agreement with the recipient of service to act as his pure agent to incur expenditure or costs in the course of providing taxable service;
(b) neither intends to hold nor holds any title to the goods or services so procured or provided as pure agent of the recipient of service;
(c) does not use such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services"