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Service tax on security agencies

This query is : Resolved 
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(Querist)
01 August 2012 how much service tax will be charged on secuirty agencies for providing guards to a company. suppose

wages paybale to guards 100
epf and other admn charges 10
service charges 10

service tax should be charged on Rs 120 or rs 10(only on service charges).
pls give specific ans with reasoning.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
01 August 2012 Service tax apply for Rs.120.

please refer Valuation rules.
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vijay singla

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vijay singla (Querist)
03 August 2012 i do not have valuation rule . can u pls eloborate the same? thanx
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