What would be the valuation of taxable services for charging service tax?
1. Service tax chargeable on any taxable service with reference to its value shall,— • in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him; • in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money, with the addition of service tax charged, is equivalent to the consideration; • in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner. 2. Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged. 3. The gross amount charged for the taxable service shall include any amount received towards the tax
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