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Joined August 2012
No, If none of his client pays service tax to him. Then as per law it is assumed that gross receipts from cleint includes service tax part also. So, the entire amount will be divided by 14% and the resulting figure will be assued asa taxable amount. and service tax will be charged on that amount.
For example :-
if he receives amount of Rs. 100.00 from a customer. then taxable amount on which service tax is to be charged will be Rs. 87.72 (100 / 1.14) and service tax payable will be Rs. 12.28.