Service tax payment on december provision

shibsankar (Asst. Manager - Accountants)   (119 Points)

24 December 2015  
Hi Everyone I work for a MNC.. our company raise invoices towards operational and promotional costs on monthly basis to our associate enterprise which is located outside india And then they reimburse us in the subsequent month. As per our subsidiary group we need to close our books of account in December after making all the provisional entries. So My query is do i need to pay service tax on provision made in December. Because we reverse the provisional entry on 1st jan. We make this provision for MIS purpose only. Thanks