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    <title>Cases in which the commission, costs, etc., will be included or excluded</title>
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    <description>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.</description>
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