Section 9
Determination of value of taxable service
(a)
in the case of taxable service for—
(i)
the sale of goods by a taxable person to—
(A)
a person not connected with the taxable person, the actual price for which the goods are sold; or
(B)
a person connected with the taxable person, the price at which the goods would have been sold in the ordinary course of business to a person not connected with the taxable person; or
(ii)
the provision of goods, where the goods are provided for free, the price at which the goods would have been
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sold in the ordinary course of business to a person not connected with the taxable person;
(b)
in the case of taxable service, other than the taxable service specified in paragraph (a)—
(i)
provided by a taxable person to a person not connected with the taxable person—
(A)
the actual value of the taxable service provided;
or
(B)
in the case of premium for insurance policy, or takaful contribution for takaful certificate, the actual premium or contribution paid;
(ii)
provided by a taxable person to a person connected with the taxable person, the value of the taxable service which would have been provided in the ordinary course of business to a person not connected with the taxable person; or
(iii)
where the taxable service are provided for free, the value of taxable service which would have been provided in the ordinary course of business to a person not connected with the taxable person;
(c)
in the case of betting and gaming which are prescribed to be taxable services, the value of such betting and gaming shall be as prescribed; or
(d)
in the case of imported taxable service, the value of such imported taxable service shall be as prescribed.
(1A)
Notwithstanding paragraphs (1)(a) and (b), where a taxable service is provided by a taxable person and payment for such service is made to any machine or device operated by coins, tokens or the like, the value of such taxable service shall be as prescribed.
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(2)
For the purpose of this section—
“goods” means goods as prescribed;
“person connected with the taxable person” means a person connected with the taxable person as prescribed.