Service Tax to be paid on what amount

he has to pay service tax  of Rs. 12.36/- as in a service tax act  words used as gross amount

the answer given by sujay is correct

He has to pay service tax Rs.12.36/- because other party already paid  Rs.12.36/- for service tax and as the general rule this Rs.12.36/- should go into the pocket of Government. And you are not entitled to reduce this amount.
 

the above answers are right answers

thanks

service tax to be paid on what amount?

billing amount is Rs. 1000000.00

Payment received amt is Rs. 570000.00

above two figure in which amount service tax to be paid ?

Service tax should be paid on billing amount. In this case
 

Billing Amount                                    Rs. 10,00,000/-

Add: Service Tax 12.36%                  Rs.1,23,600/- (paid to Govt.)

Total                                                       Rs.11,23,600/-

 less:  TDS                                             xxxxxxxxx

Received   Amount                                Rs. 5,70,000/-

TDS and Service tax are independant of each other.The Service tax is payable on the bill amount of services rendered being  @ 12.36% on Rs100 i.e.a sum of Rs 12.36 need to be collected and deposited as Service tax.

The TDS need to be charged on the bill amount exclusive of Service tax @ 10.3% being Rs 10.3

Thus net amount to be received would be (100+12.36-10.3) = 102.6 Rs

Mr Ramachandra

If the amount of Rs 570000 is received as final payment and no further pymts are receivable, then ignoring the invoice or billing amount , Rs 570000 would be conisdered as received inclusive of Service tax and accordingly(570000/112.36)*12.36 would be depositable as Service tax. If any TDS has been done then include such amount to Rs 570000 for calculation of the service tax

the above answers are true

thanks& regards

Hitesh.