Query on service tax

Basically, On reimbursement the original invoices are handed over.

If the GTA invoices(or its equivalent) has been handed over, then the person who holds them can claim cenvat credit.

If the relevant services fall under reverse charge mechanism, then service tax has to be paid under reverse charge mechanism. It doesn't matter who pays it. you or your agent.

The liability to pay the Service Tax in case of GTA service is on the recipient of service.The Ex.I of Notification No. 30/2012  dated 20.6.2012 clearly says that the person who pays or liable to pay the frieght is to be treated as person who receive the service.So, in your case as the freight has been paid by someboy else and you have reimbersed it you are not liable to pay service tax.