https://www.taxtmi.com/forum/issue?id=119892 C&F agents receiving reimbursements for transportation are taxable on those amounts unless they prove the principal already paid tax or that they acted as a pure agent. Documentary proof is required to shift liability; absent such proof, authorities may assess tax, interest and penalties. Established findings indicate actual reimbursible expenses incurred for handling or delivery, when shown to be such, need not be included in the agent's assessable value, but characterization and factual arrangements determine applicability. en-us Sat, 19 Apr 2025 23:08:46 +0530 Mon, 21 Apr 2025 00:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119892 C&F agents receiving reimbursements for transportation are taxable on those amounts unless they prove the principal already paid tax or that they acted as a pure agent. Documentary proof is required to shift liability; absent such proof, authorities may assess tax, interest and penalties. Established findings indicate actual reimbursible expenses incurred for handling or delivery, when shown to be such, need not be included in the agent's assessable value, but characterization and factual arrangements determine applicability. Discussion-Forum Service Tax Sat, 19 Apr 2025 23:08:46 +0530 https://www.taxtmi.com/forum/issue?id=119892