In st3 return

Service rendered before effective date of levy of Service Tax and

     Money Received for the service after the levey of Service Tax. eg

TCG- Transport of Coastal Goods service - effective date 01/09/2009

           Money Received in Oct'2009 Rs 10.00 cr

          Invoice prior to Sep'2009         Rs. 6.00 cr (Not shown in ST3 Return)

         Invoice from 01st Sep2009      Rs 4.00 cr (Shown in ST3 Return)

Should the assessee show the Money receipt details of Rs 6.00 cr in ST3 Return?