Inclusion in or exclusion from value of certain expenditure or costs

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....shall be the gross amount paid by the person to whom telecommunication service is actually provided.]] (2)  Subject to the provisions of sub-rule (1), the expenditure or costs incurred by the service provider as a pure agent of the recipient of service, shall be excluded from the value of the taxable service if all the following conditions are satisfied, namely:-       (i) the service provider acts as a pure agent of the recipient of service when he makes payment to third party for the goods or services procured;       (ii) the recipient of service receives and uses the goods or services so procured by the service provider in his capacity as pure agent of the recipient of servi....

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....ervice;       (c) does not use such goods or services so procured; and       (d) receives only the actual amount incurred to procure such goods or services. Explanation2.- For the removal of doubts it is clarified that the value of the taxable service is the total amount of consideration consisting of all components of the taxable service and it is immaterial that the details of individual components of the total consideration is indicated separately in the invoice. Illustration 1.-X contracts with Y, a real estate agent to sell his house and thereupon Y gives an advertisement in television. Y billed X including charges for Television advertisement and paid service tax on the tot....