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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.