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<h1>Service Tax Valuation Rules 2006: Determining Taxable Service Value and Inclusion of Costs, Commissions, and Reimbursements.</h1> The Service Tax (Determination of Value) Rules, 2006, effective from April 19, 2006, outline the methodology for determining the value of taxable services under the Finance Act, 1994. The rules specify that the value of a service is based on the gross amount charged when the consideration is not entirely monetary. If this value cannot be determined, it should not be less than the cost of providing the service. The rules also address the inclusion and exclusion of costs incurred by service providers and detail circumstances under which commissions and reimbursements are included in the taxable value. Additionally, it clarifies the valuation of services provided from outside India.