The name of the Rule is 

Service tax (Determination of Value )Rules,2006

It was introduced in 2006 vide notification no 12/2006-ST


These rules are to be applied in following cases

  • When Value is not ascertainable (Rule 3)
  • In case of Special Cases (like Money changer Service (Rule 2B),
  • Some other Cases

Lets study these one by one

  1. Service Tax
  2. Valuation of Taxable Service

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.