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    <title>Inclusion of value of mandap + electricity charges in taxable Mandap Keeper Service</title>
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    <description>The full amount charged by a mandap keeper, including separately invoiced electricity charges, constitutes the taxable value of Mandap Keeper Service; invoice itemisation does not convert such components into non-taxable reimbursements, and Rule 5 (Explanation) of the Service Tax Rules 2006 renders details of individual components immaterial to assessing the total consideration for service tax.</description>
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      <description>The full amount charged by a mandap keeper, including separately invoiced electricity charges, constitutes the taxable value of Mandap Keeper Service; invoice itemisation does not convert such components into non-taxable reimbursements, and Rule 5 (Explanation) of the Service Tax Rules 2006 renders details of individual components immaterial to assessing the total consideration for service tax.</description>
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