https://www.taxtmi.com/forum/issue?id=202 Terminal handling by shipping agents falls under Business Support Services; reimbursements are non-taxable only when treated as a pure agent under the Determination of Value rules and all conditions are met. Any markup or add-on renders the intermediary's reimbursement taxable as a service. Pending registration, send a recorded reminder, use the PAN+ST-001 registration format on invoices, and file returns with a cover letter noting the awaited certificate. en-us Tue, 06 Jun 2006 17:33:32 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=202 Terminal handling by shipping agents falls under Business Support Services; reimbursements are non-taxable only when treated as a pure agent under the Determination of Value rules and all conditions are met. Any markup or add-on renders the intermediary's reimbursement taxable as a service. Pending registration, send a recorded reminder, use the PAN+ST-001 registration format on invoices, and file returns with a cover letter noting the awaited certificate. Discussion-Forum Service Tax Tue, 06 Jun 2006 17:33:32 +0530 https://www.taxtmi.com/forum/issue?id=202