Accounting

If the entire expenses are relating to indian subsidiary then invoice needs to be raised in the name of indian subsidiary only.

Any how payment was already made by the US parent company

Now you need to book only 70% of expenses & service tax on 70% in your books of accounts.

If you wanted to revise the invoices then

Book 100% expenses after obtaining 100% invoice from vendor in your books of accounts along with service tax (100%).

You need to pay (70%+ST) to vendor & (30%+ST) to US company - liability.

Sir,

it is the right way if vendor sent revise invoice of 100% in the name of Indian Co. and we book 100% in their ledger (30% payment alredy done form USA)

and pay 70% to Vendor and Credit 30% in USA ledger.