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    <description>The amendment substitutes clause (aa) of section 94(2) to provide for the determination of the amount and value of taxable service, the manner of such determination, and the circumstances and conditions under which an amount shall not be consideration, thereby circumscribing valuation methodology and exclusion rules under the relevant valuation provision.</description>
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      <description>The amendment substitutes clause (aa) of section 94(2) to provide for the determination of the amount and value of taxable service, the manner of such determination, and the circumstances and conditions under which an amount shall not be consideration, thereby circumscribing valuation methodology and exclusion rules under the relevant valuation provision.</description>
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