Service tax on reimbursement of expenses

Hello All,

I read amendment of Budget 2015 in definition of consideration under service tax, which says consideration includes - 

(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;

My question is that are there any prescribed circumstances or conditions which are exception to such taxability? Is service tax is applicable on all type of out of pocket expenses?   

Please reply.