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Service Tax _determination Of Value_ Rules, 2006

Category : Centralrules

Service Tax Determination of Value Rules 2006 Notification G S R E In exercise of the powers conferred by clause aa of sub section 2 of section 94 of the Finance Act 1994 32 of 1994 the Central Government hereby makes the following rules namely 1 Short title and commencement 1 These rules may be called the Service Tax Determination of Value Rules 2006 2 They shall come into force on the date of their publication in the Official Gazette 2 Definitions In these rules unless the context otherwise requires a Act means the Finance Act 1994 32 of 1994 b section means the section of the Act c value shall have the meaning assigned to it in section 67 d words and expressions used in these rules and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act 2A Determination of value of services involved in the execution of a works contract 1 Subject to the provisions of section ...