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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Value of taxable services: commissions, premiums and reimbursements count; specified deposits, fares and certain taxes are excluded.</h1> Rule 6 specifies that the value of taxable services includes commissions, brokerages, insurer premiums, commissions to intermediaries and agents, reimbursements for manufacturer carried vehicle servicing, clearing and forwarding remuneration, and demurrage or other charges related to service beyond contracted periods. It excludes initial application deposits for telecom and leased circuits, air and rail fares collected by travel agents for transport services, interest on delayed payments (with limited exceptions for certain government deferred payment arrangements), separately shown passenger taxes, accidental damages unrelated to provision of service, and government subsidies or grants not affecting service value.

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