07 December 2009
Explanation 2 of Service Tax (Determination of Value)Rules,2006 is reproduced below:-
For the removal of doubts it is clarified that the value of the taxable service is the total amount of consideration consisting of all components of the taxable service and it is immaterial that the details of individual components of the total consideration is indicated separately in the invoice.
Here no mention is made about separate invoicing.Therefore, issue may become debatable. Left open for views of other experts.