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    <title>site preparation</title>
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    <description>Where the supplier expressly recovers transportation charges from the customer as part of the consideration for site preparation and clearance services, those transportation charges are treated as part of the taxable value and are leviable to tax; costs not recovered from the customer do not constitute a taxable separate charge.</description>
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      <description>Where the supplier expressly recovers transportation charges from the customer as part of the consideration for site preparation and clearance services, those transportation charges are treated as part of the taxable value and are leviable to tax; costs not recovered from the customer do not constitute a taxable separate charge.</description>
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