THANKS ADITYA  & PRABHAT SIR....& OTHER ALSO FOR THEIR VIEWS.........THANKS A LOT

But as per Service Tax (Determination of Value) Rules, 2006 

5. Inclusion in or exclusion from value of certain expenditure or costs.–

(1) Where any expenditure or costs are incurred by the service provider in the course of providing taxable service, all such expenditure or costs shall be treated as consideration for the taxable service provided or to be provided and shall be included in the value for the purpose of charging service tax on the said service."

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