Valuation of taxable services fixes the tax base as gross amount charged including reimbursements and inclusive tax adjustments. Valuation fixes the service tax base as the gross amount charged by the provider; monetary consideration equals the gross charge, non monetary consideration is converted to its monetary equivalent including tax, and unascertainable consideration is valued as prescribed. Gross amount includes receipts before, during or after provision and multiple payment forms including book adjustments; associated enterprise account credits or debits are included. Consideration encompasses payable amounts, reimbursable expenditures charged (subject to conditions), and specified distributor or agent retentions.