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<h1>Rule 4 Empowers Officers to Reject Service Tax Valuation, Ensures Compliance and Fair Value Assessment</h1> Rule 4 of the Service Tax (Determination of Value) Rules, 2006 addresses the rejection of the declared value for service tax purposes. It clarifies that the authority of the Central Excise Officer is not limited by Rule 3 in verifying the accuracy of valuation information provided by service providers. If the officer finds the declared value inconsistent with legal provisions, a notice is issued to the service provider to justify the valuation. After allowing the service provider an opportunity to be heard, the officer will determine the taxable service's value in accordance with the relevant legal framework.