Service tax not received from the receipient of service

Dear in this case you have only one option whatever the amount your client has been received from his clients such amount shall be deemed to be inclusive of s.tax. always remember that the liability to remit the s tax in the credit of cg always lie in the head of so however some exception is also there .but your client is duty bounded to discharge his s tax liability whether collected or not whether charge or not . For calculation if amount of stax you shall follow the same Amt collected from client/112.36 and then multiply by 12.36 such amount is your s.tax liability.