- In section 67 of the 1994 Act, in the Explanation, for clause (a), the following clause shall be substituted, namely: -'(a) "consideration" includes -(i)any amount that is payable for the taxable services provided or to be provided;(ii)any reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service, except in such circumstances, and subject to such conditions, as may be prescribed;(iii)any amount retained by the lottery distributor or selling agent from gross sale amount of lottery ticket in addition to the fee or commission, if any, or, as the case may be, the discount received, that is to say, the difference in the face value of lottery ticket and the price at which the distributor or selling agent gets such ticket.'.
