SERVICE TAX ON CONSOLIDATED RECEIPTS??????????

The amount should be treated as CUM-TAX and taxable value should be arrived.  The taxable value and tax amount should be equal to the amount received.

can anyone explain in depth it as I am still confused abt the same.

The ampunt received is cum tax amount.

Say you received 100 Rs. It includes 12.36% service tax. The value of service is "V".

Therefore,

V plus 12.36% of V is equal to 100. Solve for V. 

100-V is the service tax payable.