AAR: Remitting CIMA exam fee collected from students, constitutes ‘pure agency service’

Karnataka AAR rules that collecting exam fee and remitting the same in bulk to the respective institutions without any value addition amounts to a service as ‘pure agent’, engaged in providing coaching, learning and training services on a standalone basis to several institutions across several disciplines; Observes that when the applicant collects CIMA exam fees it is indicated separately in the invoices issued to the students, and the said service is in addition to the t...