Rule 7 - Omitted - Service Tax (Determination of Value) Rules, 2006

1 [Omitted] --------------------------------------- Notes:- 1. Omitted vide Notification No. 24/2012, Service Tax, Dated 6-6-2012 , before it was read as:- 7. Actual consideration to be the value of taxable service provided from outside India . - (1) The value of taxable service received under the provisions of section 66A, shall be such amount as is equal to the actual consideration charged for the services provided or to be provided. (2) Notwithstanding anything contained in sub-rule (1), the value of taxable services specified in clause (ii) of rule 3 of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, as are partly performed in India, shall be the total consideration paid by the recipient for such services including the value of service partly performed outside India.