In present day, performance of inter and intra cooperative enterprise systems can be guaranteed by provisioning e-Services. Modeling values for e-Service is challenging due to inherited complexity of service constellations. In this research, we present a classification to guide identification of different types of value objects that could be considered as mostly relevant and appropriate in healthcare trading scenarios. Further we propose a set of guidelines that direct construction of e3-Value model along with the instructions to figure out the value objects. The classification and the guidelines are capable enough to provide clear and precise understanding of goal aligned e-Services to be developed and deployed by e-Service designers. Thus the proposed approach also facilitates business/IT alignment by realizing business motivations and top level goals in e3-Value model which directly assist in defining business system requirements.