Accounting entries for service tax under reverse charge

A private limited company involved in trading of goods used Goods transport agency service to bring certain goods to its godown on 29/06/2013.The GTA raised invoice on 30/06/2013 for Rs 5126 without mentioning service tax amount. 

 
1) Can the company pay to GTA Rs. 5126 in cash? 
 
2) How much service tax should the company pay and when it should deposit the amount to Govt.? 
 
3) What will be the accounting entries in TALLY ERP right from service performed date to Service tax payment ?

 
Replies (1)
(A) Transportation charges A/c Dr. 5126 Service tax cenvat A/c Dr. 158 To cash A/c 5126 To Service tax liability A/c 158 (B) Service tax liability A/c Dr. 158 To cash A/c 158

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