Rule 5 Inclusion of Certain Expenditure

All expenditure incurred by Service provider will be included in Value of Taxable Service

It does not matter whether they are separately shown in invoice or not

Explanation. - For the removal of doubts, it is hereby clarified that for the value of the telecommunication service, value shall be the gross amount paid by the person to whom telecommunication service is actually provided.

Hence the amount charged from final customer is to be taken, not the amount charged to distributor in case  of telecommunication service(mobile/telephone service) 

Exception

If expenditure is incurred as pure agent and fulfills prescribed conditions,

then it will not be included in taxable value