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The Service Tax (Determination of Value) Rules, 2006.
1. Short title and commencement.
2. Definitions.
2A. Determination of value of service portion in the execution of a works contract.
2B. Determination of value of service in relation to money changing.
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.
3. Manner of determination of value.
4. Rejection of value.
5. Inclusion in or exclusion from value of certain expenditure or costs.
6. Cases in which the commission, costs, etc., will be included or excluded
.
7. Actual consideration to be the value of taxable service provided from outside India. (OMITTED WITH EFFECT FROM 1ST JULY, 2012)
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