Hra

In my view, for HRA calculation we consider only actual rent paid with out including service tax

Lets see other comments.

Service tax shall be included in rent paid because we are not taking credit of service tax . Therefore whole expendtiure including service tax shall be considered for calculation for HRA.

I agree with above comments.  If you are taking the input credit of service tax, then you should exclude the service from rent, other wise you shall be included the service tax in rent.