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Service Tax

Home Acts & Rules Service Tax Rules Service Tax (Determination of Value) Rules, 2006 This

Service Tax (Determination of Value) Rules, 2006

Rule 1 : Short title and commencement.
Rule 2 : Definitions
Rule 2A : Determination of value of services involved in the execution of a works contract
Rule 2B : Determination of value of service in relation to money changing
Rule 2C : Determination of value of service portion involved in supply of food or any other article of human consumption or any drink in a restaurant or as outdoor catering
Rule 3 : Manner of determination of value
Rule 4 : Rejection of value
Rule 5 : Inclusion in or exclusion from value of certain expenditure or costs
Rule 6 : Cases in which the commission, costs, etc., will be included or excluded
Rule 7 : Omitted

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