if Mr. x take a contract of Rs. 100000 and he complete the contract along with the help of Mr. y and Mr. x received payment in advance of 100000 and he make payment to Mr. y 20000 as a commission of him, so my query is that while making a bill Mr. x should calculate service tax on total amount or he can calculate service tax on 80000,
is there any way, by which he can show his reciept as a commission