Person responsible for determining the value of taxable service

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Full Text of the Document

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....the basis of self-assessment for value of taxable service has to be determined by the person responsible for payment of Service Tax in accordance with the provisions of Section 67 of the Act and rules made there under. Can the value determined by the person responsible to pay service tax be rejected by the Department? Yes. In terms of the provisions of Section 73 of the Finance Act 1994 and Rule....