Inclusions in service tax calculation

Shall we include certificate fee charged while calculating the value of taxable service?
Replies (3)
yes.
. issuing certificate is also a taxable service
certificate fees paid on behalf of your client than you would be acting as pure agent. You need not to add while calculate taxable service.

According to me, certification charges paid should be added to valuable taxable services and service tax is to be calculated.

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