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Applicability of service tax on discount given by sp

This query is : Resolved 

16 April 2015 Dear All,

If the Service Provider is allowing the discount to the service receiver in the billing then whether he should charge service tax on the amount including ST or excluding ST.
Eg:

Bill amount Rs.100000
10% Discount Rs.10000
Net after Dis, Rs.90000
ST should be charged on Rs.100000 or Rs.90000


16 April 2015 it should b on net price dear.........


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