Service tax on reimbursements to CHA

Hi all

I would like to know whether Service tax would be chargeable on the reimbursements made to the clearing house agents.

For example

CHA total bill - Rs.100000,

 of which agency charge is Rs.60000 and

Reimbursements like warehousing charges at the port etc is Rs.40000

Now Service tax has to be charged on the entire amount of Rs.100000)  or Rs.60000 (excluding reimbursements) ?