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Service Tax (Determination of Value)Rules, 2006

Short title and commencement

  • These rules may be called the Service Tax (Determination of Value) Rules,2006.
  • They shall come into force on the date of their publication in the Official Gazette.


  • "Act"means the Finance Act, 1994 (32 of 1994).
  • "section" means the section of the Act;
  • words and expressions used in these rules and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.

Manner of determination of value

  • the value of such taxable service shall be equivalent to the gross amount charged by the service provider to provide similar service to any other person in the ordinary course of trade and the gross amount charged is the sole consideration.
  • where the value cannot be determined in accordance with clause (a), the service provider shall determine the equivalent money value of such consideration which shall, in no case be less than the cost of provision of such taxable service.


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