Manner of determination of value.– Subject to the provisions of section 67, the value of taxable service, where the consideration received is not wholly or partly consisting of money, shall be determined by the service provider in the following manner:– (a) 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 and the gross amount charged is the sole consideration; I am so confused in it. please experts tell in easy language with example. if suppose consideration was 2nd hand scooter then how to calculate service tax on it?? who will tell the exact value of it? I am so confused
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