Service tax on reimbursement of electricity expenses

Extract of provision of valuation under sec 67:
•Consideration includes reimbursible expenditure or cost incurred by service provider and charged(except where conditions of ‘pure Agent’ are satisfied).

If any person is charging same amount of expenditure actually reimbursed like electricity bills of land lord by tenant, service tax shouldn’t be applicable on reibursement.

Is my understanding is correct? Kindly guide.