Service tax as an expense

I receive commission / Freight Rebates on export shipments. It is a taxable service under Service Tax. The shipping lines do not bear the Service tax and the various other cess. As i am liable under Service Tax Act, I have to pay the same. Can I treat/claim the tax paid amount as an business expense?

For Example:

Commission earned from ABC Shipping Lines - 1000/-

Service Tax thereon (14% + 0.5% + 0.5%) = 150/-

However, according to terms with the shipping lines I am not entitled to collect the tax from them. Hence I bear this Rs.15/-.

My question: CanI claim this Rs. 15/- as my business expense?

Vidul

vnagda @ rediffmail.com