Sir, I want to know about service tax charges on reimbursement charges. Such as- a agency company charges: agency charge 0.5% on import value Rs.100/- and the agency company expenses some of amount for our company, such as- import permit collect, local transportation, loading & unloading charges etc. Rs.50/-. Now the agency company charged Service Tax @ 14% on Rs.(100+50)=21/- and bill value Rs.171/-. is it correct or wrong. Please guide me with service tax rules