Value of Similar Services or Identical Services - Where value is not known or not ascertainable

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....n of Value) Rules, 2006 is applicable where: - - the additional consideration is received other than money - value of such consideration is not ascertainable - value of similar service is available In such case the value of such taxable service shall be equivalent to the gross amount charged by the service provider to provide similar service to any other person in the ordinary course of trade ....

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....ax (Determination of Value) Rules, 2006 is applicable where: - - the additional consideration is received other than money - value of such consideration is not ascertainable - value of similar service is not ascertainable under rule 3(a) Accordingly, where the value cannot be determined in accordance with clause (a), the service provider shall determine the equivalent money value of such consi....