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Service tax -reverse charge

This query is : Resolved 
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(Querist)
11 February 2013 In case of renting or hiring of motor vehicle of staff from station to office , if the operator is charging toll charges also in the bill are we suppose to to pay service tax on the toll charges also on reverse charge as the same is also included in hire charges though disclosed seperately
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Ankit

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Ankit (Expert)
11 February 2013 Dear Ekta,

since the Toll charges have been separately disclosed, ST, in my opinion, need not be paid..

this is so, since it is not a part of the value of service provided...
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