query regarding conditons of being a pure agent

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"

Thank u very much sir.