https://www.taxtmi.com/article/detailed?id=5228 Reimbursed expenditures paid to a clearing and forwarding agent (freight, labour, utilities, telephone) do not automatically constitute the gross amount of remuneration or commission for service tax. Receipts must possess the character of remuneration; mere reimbursement to restore outlays incurred on behalf of the principal, absent an agreement treating them as inclusive of commission, are not taxable as remuneration. Service providers should document and meet conditions treating such disbursements as made by a pure agent to exclude them from taxable value. en-us Thu, 08 Aug 2013 10:18:12 +0530 Thu, 08 Aug 2013 10:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5228 Reimbursed expenditures paid to a clearing and forwarding agent (freight, labour, utilities, telephone) do not automatically constitute the gross amount of remuneration or commission for service tax. Receipts must possess the character of remuneration; mere reimbursement to restore outlays incurred on behalf of the principal, absent an agreement treating them as inclusive of commission, are not taxable as remuneration. Service providers should document and meet conditions treating such disbursements as made by a pure agent to exclude them from taxable value. Articles Service Tax Thu, 08 Aug 2013 10:18:12 +0530 https://www.taxtmi.com/article/detailed?id=5228