Accounting treatment when TDS is deducted

Dear Sir/Madam,

                             Normally we received courier bill along with service tax when we pay we ommitted service tax amount & calculated TDS on bill amount excluding service tax. Nowadays courier bill added fuel charges also. Hence kindly clarify how to deduct TDS on BIll amount.

I normally received bill like:

Bill Amount      xxxxxxx

+ Fuel charges  XXXXXX

+ Service Tax      XXXXXX =

Total Bill Amount XXXXX

Thanks & Regards,

B.Rajeswari

In the books of A Ltd (Courier Company)

1>       Entry for Providing Service to B Ltd

           B Ltd A/c                                  2800

           To, Courier Service Receipt A/c                       2800

2>       Entry for receipt of payment from B Ltd

           Cash / Bank A/c                        2742

           Tax Deducted at Source A/c          58

           To, B Ltd A/c                                                 2800

Dear

First  B company pass JV ENTRY

postage courrier exp----------------Dr 2800

A Ltd A/c------------------------------------------Cr  2742

Tds A/c---------------------------------------------Cr 58

 Payment Times to A Ltd

 A Ltd A/c--------------------------Dr  2742

Bank Ltd------------------------------------------2742

when time tds deposit to govt

TDs Payable A/C----------Dr-58

To Bank A/c---------------------------------------58

TDs Issue certificate by B Company

TDs issued -----------Dr  58

to B Ltd------------------------------58

A Pass The Entry

Bank Ltd--------------------------2742 Dr

TDs-----------------------------------58  Dr

B Ltd------------------------------------------2800 Cr

plz tell me how tds account is treated after the payment of income tax or received refund

u should grouped TDS ACCONT under current asset

PLZ TELL ME WHICH TYPE OF BANK ACCOUNT( CURRENT OR SAVING) IS NECESSARY FOR A HUF BUSSINESS.....