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        Service Tax

        Rule 2 - Definitions

        Service Tax (Determination of Value) Rules, 2006

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        Definition of value clarified: value carries the meaning assigned in the governing Finance Act, guiding valuation rules. 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.
                          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.

                              Definition of value clarified: value carries the meaning assigned in the governing Finance Act, guiding valuation rules.

                              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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