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of <h1>Rule 6 Clarifies Taxable Service Valuation: Commissions In, Delayed Payment Interest & Accidental Damages Out</h1> Rule 6 of the Service Tax (Determination of Value) Rules, 2006 outlines specific inclusions and exclusions for valuing taxable services. Inclusions cover commissions, brokerage, premiums, and reimbursements received by service providers such as brokers, insurers, travel agents, and authorized service stations. Exclusions comprise initial deposits, collected fares, interest on delayed payments, taxes shown separately, accidental damages, and government subsidies or grants not directly affecting service value. The guidance clarifies that delayed payment interest and unforeseen accidental damages are excluded from taxable value, emphasizing that subsidies must directly influence service value to be included.
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