Hi Sunil
Subject itself mentioned as PM order and not the service order.
Here the users are PM Third party user who access the PM orders via Tcode IW31, IW32 and IW33 and also with notification transactions.
So in that case, if the third party users uses the service outline agreement, they could see the service master cost by when they select the service via PM03 control key.
Hence business users would like to hide all the cost only to the Third party PM users.
Hope I clarified you.
Regards
Saidasan