What is pure agent

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05 August 2015 what is pure agent in service tax.

Arpit Shah

Arpit Shah (Expert)
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06 August 2015 http://taxguru.in/service-tax/sum-paid-pure-agent-service-recipient-includible-services.html

Arpit Shah

Arpit Shah (Expert)
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06 August 2015 As per Rule 5 of Determination of Value for Service Tax Rules, 2006, 'pure agent' means the person who procures services on behalf of his client, while providing his own taxable service. In other words, he is the mediator between some service provider and his client. The value of such service procured on behalf of client is excludable from taxable value for payment of service tax, if and only if (i) that service provider charges the client directly, (ii) pure agent does not holds right of such services (iii) pure agent receives the actual amount of such service from the client

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