Value of Similar Services or Identical Services - Where value is not known or not ascertainable

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..... of Service Tax (Determination of Value) Rules, 2006 is applicable where: - - the additional consideration is received other than money - value of such consideration is not ascertainable - value of similar service is available In such case the value of such taxable service shall be equivalent to the gross amount charged by the service provider to pr .....

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..... Valuation Rules - Equivalent Value - Rule 3(b) Rule 3(b) of Service Tax (Determination of Value) Rules, 2006 is applicable where: - - the additional consideration is received other than money - value of such consideration is not ascertainable - value of similar service is not ascertainable under rule 3(a) Accordingly, .....

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