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<h1>Rule 3 of Service Tax Rules, 2006: Determining Taxable Service Value When Not Directly Ascertainable.</h1> The Service Tax (Determination of Value) Rules, 2006, Rule 3 outlines the method for determining the value of taxable services when such value is not readily ascertainable. The value should be equivalent to the gross amount charged by the service provider for similar services in the ordinary course of trade, provided this is the sole consideration. If this method is not applicable, the service provider must determine the equivalent monetary value of the consideration, ensuring it is not less than the cost of providing the service.