Service tax effect in form 231

Dear All ,

One of my client is Registerd Dealer under MVAT Act as well as he is a Regstd Service Provider under Service Tax.

Now He issues 2 types of bills :

one with VAT

Other with Service TAx for Labour charges (both separately)

For eg : 1 --- Basic 100 + VAT 5 = Total 105

               2 ---- Basic 100 + Service Tax 12 = Total 112

Total Turnover = 105 + 112 = 217

Now do i have to show in Form 231 (VAT Return) total = 217 or 205 ( 105 as VAT wala Bill + 100 of Labour charges excl Service Tax)

Pls Guide. Its Very Urgent. Thanking you in advance. If possible do post your logics.