TMI BlogValue of supply of services in case of pure agentX X X X Extracts X X X X X X X X Extracts X X X X ..... from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the amount received for supply he provides on his own account. Illustration . - Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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