Breach of contract

if the company has reflected the "breach of contract" in income side, in P/L account, then its subject to Service tax, 

however this amount is a part of salary payable but not paid,

and usually the company put this amount under welfare for working employees, to avoid litigations 

but if the P/L account has reflected it as income, then ST is payable. and it wil be simply debit of service tax