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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>Value determination of taxable service may be reassessed by authorities after show cause and hearing under valuation rules.</h1> The person liable to pay service tax must determine the value of taxable service by self-assessment under the valuation provisions. The administration may reject that valuation if not in accordance with the valuation rules, serve a Show Cause Notice proposing an alternate value, allow a reasonable opportunity to be heard, and then determine the value for charging service tax under the finance law and prescribed valuation rules.

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