Service tax and gta

M/s x firm is a C& F Agent. The firm is raising the commission for their service providing. In that bill they included all other expenses. Is that C&F agent is liable for service on all the amounts received by the Principal or to pay service tax on the commission received only?

Service Tax is payble only commission amount. not on all amount received by principal like exp reimburssment.

The said firm is paying transportation charges and the principal is reimbursing the said expenses bill to bill without any deduction.The C& F agent raising different bill for the same. Whether he is liable to pay the service tax on the same? if so what is the rate of service tax?

For this situation firm do the one thing it should say his transporter to raise the bill directly for the name of principal cz he is just a middle man not a principal. and one more thing is there firm is just a middle man not a transport service provider or receiver so there is no question to pay or any liability of service tax on the firm here.

then 3rd ques is irrelevent if commission is less then 10 lac

Suppose the commission receivable is less than 10 lakhs and if transportation charges included then the total amount will become more than 10lakhs. Whether the firm is liable for registration and liable for payment of servie tax?