6. Cases in which the commission, costs, etc., will be included or excluded.

(1) Subject to the provisions of section 67, the value of the taxable services shall include‚–
(i) the commission or brokerage charged by a broker on the sale or purchase of securities including the commission or brokerage paid by the stock-broker to any sub- broker;
(ii) the adjustments made by the telegraph authority from any deposits made by the subscriber at the time of application for telephone connection or pager or facsimile or telegraph or telex or for leased circuit;
(iii) the amount of premium charged by the insurer from the policy holder;
(iv) the commission received by the air travel agent from the airline;
(v) the commission, fee or any other sum received by an actuary, or intermediary or insurance intermediary or insurance agent from the insurer;
(vi) the reimbursement received by the authorised service station, from manufacturer for carrying out any service of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer;
(vii) the commission or any amount received by the rail travel agent from the Railways or the customer;
(viii) the remuneration or commission, by whatever name called, paid to such agent by the client engaging such agent for the services provided by a clearing and forwarding agent to a client rendering services of clearing and forwarding operations in any manner
(ix) the commission, fee or any other sum, by whatever name called, paid to such agent by the insurer appointing such agent in relation to insurance auxiliary services provided by an insurance agent; and  
(x) the amount realised as demurrage or by any other name whatever called or the provisionof a service beyond the period originally contracted or in any other manner relatable to the provision of service.”;

(2) Subject to the provisions contained in sub-rule (1), the value of any taxable service, as the case may be, does not include–
(i) initial deposit made by the subscriber at the time of application for telephone connection or pager or facsimile (FAX) or telegraph or telex or for leased circuit;
(ii) the airfare collected by air travel agent in respect of service provided by him;
(iii) the rail fare collected by rail travel agent in respect of service provided by him; and
(iv) 1 .interest on delayed payment of any consideration for the provision of services or sale of property, whether moveable or immoveable.
(v) the taxes levied by any Government on any passenger travelling by air, if shown separately on the ticket, or the invoice for such ticket, issued to the passenger.
(vi) accidental damages due to unforeseen actions not relatable to the provision of service; and
(vii) subsidies and grants disbursed by the Government, not directly affecting the value of service.  

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