St on share of profit of partners

Hi, We have an event management company. Most of the time we are associated with any organization and organize the event. I have a query ,when we are calculate the share of profit to the partners has service tax is applicable on that share of profit amount? For example :- suppose share of profit is Rs.100 for both the partners. So partner "A" should raise the invoice with service tax to partner "B" "(my company) net 100 ST 15 Total 115 or partner "A" should raise only Rs.100/- invoice of profit. Please let me know ASAP it's urgent.