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Chargebality of service tax

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15 December 2011 Dear Sir,
is service tax is chargeable on basic price of flat or it is payable on total amount to be recived from customer? means whether service tax is payble on one time payment such as Club membership, Electric connection charge, PLC, covered Car parking charges too?
Regards

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15 December 2011 Service Tax to be charged on total amount to be received from customer.

15 December 2011 is there any circular regarding this?
Coz i found many builders chrging Service tax only on basic price chargeable per sq. feet and not on on time paymnet such as car parking, electricity connection etc.




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