Service tax query

Neha sharma (-) (1257 Points)

26 October 2013  

Our client intends to start an online ticketing portal just like bookmyshow.com

Ticket Price = 400

Online Booking Charge = 30

Total Amt payable = 430

On what amount would service tax be levied in this case - Rs. 400 or Rs. 30

 

Moreover, in case he does not show the online booking charge as Rs 30 and directly charges Rs. 430, on what amount would the service tax be levied?