https://www.taxtmi.com/acts?id=20025 The cost of a Service Cost Centre is the aggregate of direct and indirect costs attributable to the service, including materials, consumables, spares, manpower, equipment usage, utilities and related overheads; contractor charges and resources provided; distribution, administrative and marketing overheads as applicable to transfers and external services. Finance costs and imputed costs are excluded. Standard cost variances are included except abnormal usage variances; subsidies and recoveries are netted off. Assignment requires traceability or allocation on an equitable, usage related basis, and material service costs must be separately presented and disclosed. en-us Fri, 11 Sep 2015 17:48:45 +0530 Fri, 11 Sep 2015 17:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20025 The cost of a Service Cost Centre is the aggregate of direct and indirect costs attributable to the service, including materials, consumables, spares, manpower, equipment usage, utilities and related overheads; contractor charges and resources provided; distribution, administrative and marketing overheads as applicable to transfers and external services. Finance costs and imputed costs are excluded. Standard cost variances are included except abnormal usage variances; subsidies and recoveries are netted off. Assignment requires traceability or allocation on an equitable, usage related basis, and material service costs must be separately presented and disclosed. Act-Rules Companies Law Fri, 11 Sep 2015 17:48:45 +0530 https://www.taxtmi.com/acts?id=20025