Value determination of taxable service may be reassessed by authorities after show cause and hearing under valuation rules. 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.