Pure agent - The appellant acted as an agent of the Bestinet in ...

Appellant Confirmed as Pure Agent, Collected Biometric Registration Fees for Bestinet, No Additional Charges Involved.

December 12, 2023

Case Laws     Service Tax     AT

Pure agent - The appellant acted as an agent of the Bestinet in collecting the fees of US$ 30 which was paid on periodical basis to M/s. Bestinet. The invoices raised by the appellant did not indicate collection of any other amount over and above US$ 30 payable by each foreign worker. In view of the above findings, the nature of services rendered by the appellant were in the nature of a pure agent as far as the fees for biometric registration is concerned. - AT

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