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2011 (1) TMI 636 - AT - Service TaxApplication for abatement - Notification No. 15/2004-S.T., dated 10th September 2004, and Notification No. 18/2005-S.T., dated 7th June 2005 - Section 67 of the Finance Act specifically enumerated the items which were excluded from the value of the taxable service. There is no such exclusion w.e.f. of 18th April, 2006 - Rule clearly provides that where the value cannot be determined, equivalent money value of consideration which cannot be less than the cost of the provisions of taxable service, is required to be taken into account and value of taxable service is the total value of taxable service is the total amount of consideration consisting of all components of taxable service - The fact that it is not only the supplies made by the service provider or materials used by him which form a part of the service, but also other considerations which are non-monetary in nature, are also required to be taken into account - Appeal is disposed of
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