Sir/Madam,
I am a Service Provider and Have Drawn the Bill on my Customer as Follws:
100 BAsic
10 Service Tax
2 E/C
1 SHEC
and Customer Pays me Rs/- 100 so shall i need to pay tax on 100 or assuming it to be inclusive pay 100*100/100= 90 and pay Service tax on Rs/-90 to the credit of CG.
Regards!!
Service tax must be calculated on the billed amount per Point of Taxation Rules, 2011, unless corrected timely. A service provider inquired whether service tax should be calculated on an inclusive or exclusive basis when a customer pays only the base amount of a bill. The first respondent advised that, according to the Point of Taxation Rules, 2011, tax should be paid based on the billed amount. They calculated the basic value and service tax accordingly. The second respondent agreed, stating that if the bill is raised for Rs. 100, service tax should be paid on that amount unless the bill is corrected within the prescribed time limit if only Rs. 100 is received inclusive of tax. (AI Summary)
TaxTMI 
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