Diff b/w NN 12/2003 & Rule 5

 which rules are you talking about?

Rule 5 of Ser Tax (Determination of Value)
 

 Rule 5 is on pure agent where it says any expenses or costs incurred will be included in the gross value. 

Futher materials consumed in providing service will be included in the gross value. THere is a difference between materials consumed and materials sold.

N N 12/2003 states that the materials sold can be deducted from the gross value.

Hope this clarifies