https://www.taxtmi.com/manuals?id=374 Rule 4 permits the tax authority to reject an assessee's declared value of taxable services and determine the correct value only after issuing a show cause notice specifying the value, granting an opportunity of being heard, and then determining the correct value in accordance with the valuation rules. en-us Fri, 30 Dec 2011 11:46:00 +0530 Tue, 02 Aug 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=374 Rule 4 permits the tax authority to reject an assessee's declared value of taxable services and determine the correct value only after issuing a show cause notice specifying the value, granting an opportunity of being heard, and then determining the correct value in accordance with the valuation rules. Manuals Service Tax Fri, 30 Dec 2011 11:46:00 +0530 https://www.taxtmi.com/manuals?id=374