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of <h1>Rule 7 Omission: Value of Services from Outside India Based on Actual Consideration, Includes Partly Performed Services.</h1> Rule 7 of the Service Tax (Determination of Value) Rules, 2006, which was omitted by Notification No. 24/2012, originally stated that the value of taxable services provided from outside India would be based on the actual consideration charged. Furthermore, for services specified under clause (ii) of rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, that are partly performed in India, the value would include the total consideration paid by the recipient, encompassing services partly performed outside India.
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