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1832 Points
Posted on 25 April 2010
if entry for input service tax is passed at the time of paymnet, no doubt it should be
Exp. Dr.
Service tax Dr.
To Cash .
but, as u mentioned that at the time of payment, entry is passed just Exp - dr., to cash; then at the end of month the amount of serivce tax debited to exp. account shall be debited to service tax and credited to exp. a/c.