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    <title>Valuation.</title>
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    <description>Valuation of taxable services under Section 67 and the Service Tax (Determination of Value) Rules, 2006 treats the gross amount charged as the primary taxable value for monetary consideration; non-monetary or unascertainable consideration is valued by money-equivalence, comparable transactions or prescribed rules. Special rules allocate service portions in works contracts (Rule 2A), money-changing (Rule 2B), and restaurant/outdoor catering services (Rule 2C), while Rule 5 and Rule 6 specify inclusions/exclusions and compounding options exist under the Service Tax Rules, 1994.</description>
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