I want to know whether service tax is applicable on toll tax or parking charges. (i.e. if party has paid any parking charges or toll tax then the amount of parking charges will be included before charging service tax?)
Had the said charges been paid by the party on their own then this would not have formed the part of the taxable amount.
But since these have been paid by you and being claimed from the party, this will form a part of the taxable service as all element of expenses will have to be clubbed to arrive at the value of services rendered
CAclubindia
