Bus passes distributed to commuters & facilitation charges includable in value of service

In re M/s Ascendas Services (India) Private Limited (GST AAR Karnataka) a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017?  The Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided by the applicant. b) Whether the supply of service in the hands of the applicant could be classified as merely a supply of facilitation services between BMTC and the commut...