St include turnover or not for 44ab

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Dear Sir
 
An Assessee Doing Contract work and he is also a Service Tax Registration No.
 
1). His Total Gross Receipts During the FY-2011-2012 Rs. 63,97,400 out of this 
Contract Work amount is Rs. 58,00,000 and
Service Tax is Rs. 5,97,400 at this situation assessee is doing his account audited or he is offerd 8% on 58,00,000 and filed his return in ITR-4S please explain.
 
Thanking you
Replies (1)

No Service tax not included


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