https://www.taxtmi.com/caselaws?id=802512 Freight paid to an independent transporter on a principal's behalf and reimbursed to a clearing and forwarding agent does not form part of the agent's taxable service where transportation is outside the agent's contractual obligations. Where the agent is responsible only for receiving, warehousing, storing and dispatching goods, and independent transporters carry the goods for the principal, reimbursement of freight does not bring that charge within the taxable value of the agent's service. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802512 Freight paid to an independent transporter on a principal's behalf and reimbursed to a clearing and forwarding agent does not form part of the agent's taxable service where transportation is outside the agent's contractual obligations. Where the agent is responsible only for receiving, warehousing, storing and dispatching goods, and independent transporters carry the goods for the principal, reimbursement of freight does not bring that charge within the taxable value of the agent's service. Case-Laws Service Tax Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802512