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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>Rejection of value: officer may issue a show cause notice and redetermine service tax value after hearing.</h1> Where the Central Excise Officer is satisfied that the value determined by the service provider is not in accordance with the Act or rules, he shall issue a notice to show cause why the value should not be fixed at the amount specified, and, after providing a reasonable opportunity of being heard, determine the value for charging service tax in accordance with the Act and these rules.

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