Please help me regarding service tax.(ipcc exam)

u are getting confuse...see study material....u will see service tax is chargeable the moment it is recived...advance payment or whatever it is if it is recieved...then service will be levied on that amount ....bill  issued or raised means it includes service tax.........so u have to find out value of taxable service by reducing service tax from that amout.........

example when u buy a tv suppose.... he gives u bill in that he includes service tax also...but some people do not take bill.....so that they can save their service tax.....that means what..... bill means it includes service tax...........i hope u would understand now........