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<h1>Rule 6 of Service Tax Valuation Rules 2006: What Counts and What Doesn't in Taxable Service Value</h1> The Service Tax (Determination of Value) Rules, 2006, Rule 6, outlines the inclusions and exclusions in the valuation of taxable services. Inclusions comprise commissions or brokerage from brokers, adjustments by telegraph authorities, insurance premiums, agent commissions, and demurrage fees. Exclusions include initial deposits for telecom services, airfare and rail fare collected by travel agents, interest on delayed payments, taxes on air travel shown separately, accidental damages, and government subsidies not affecting service value. The rule ensures clarity on what constitutes the taxable value for service tax purposes.