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    <description>Reimbursements of electricity charges remitted to a third party supplier on behalf of residents are excluded from the taxable value when made on an actual disbursed basis and where the provider functions as a Pure Agent under the Service Tax (Determination of Valuation) Rules, 2006; a cited judicial view treats taxing such reimbursements as ultra vires the charging scheme.</description>
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      <description>Reimbursements of electricity charges remitted to a third party supplier on behalf of residents are excluded from the taxable value when made on an actual disbursed basis and where the provider functions as a Pure Agent under the Service Tax (Determination of Valuation) Rules, 2006; a cited judicial view treats taxing such reimbursements as ultra vires the charging scheme.</description>
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