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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definition of value clarified: value carries the meaning assigned in the governing Finance Act, guiding valuation rules.</h1> These rules provide definitions for application of the Service Tax (Determination of Value) Rules, 2006: the Finance Act, 1994 is the governing enactment for terminology, 'section' denotes a provision of that Act, and value carries the meaning assigned in the Act; undefined terms in the rules adopt the Act's meanings.

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