https://www.taxtmi.com/forum/issue?id=106230 Where a facility is let and utilities are paid directly by the user under a written agreement, only the rent actually received by the owner is taxable; if the agreement bundles rent and utilities into a single payment to the owner, the gross amount is taxable because apportionment is not feasible. Determination of Value principles exclude bona fide reimbursable expenses, but the characterization of the agreement and the essentiality of utilities to the service affect tax treatment. en-us Tue, 12 Nov 2013 11:34:53 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106230 Where a facility is let and utilities are paid directly by the user under a written agreement, only the rent actually received by the owner is taxable; if the agreement bundles rent and utilities into a single payment to the owner, the gross amount is taxable because apportionment is not feasible. Determination of Value principles exclude bona fide reimbursable expenses, but the characterization of the agreement and the essentiality of utilities to the service affect tax treatment. Discussion-Forum Service Tax Tue, 12 Nov 2013 11:34:53 +0530 https://www.taxtmi.com/forum/issue?id=106230