Accounting under reverse charge mechanism

1 of our client receive security service which is covered under reverse charge machanism the billing of which is as under

Security Service                             Rs 100.00 

ST                                                           3.09

ST to be born by Service receiver           9.27

Total bill Amt Payable                         103.09

now how will we account the same what is the amt of expenditure that will be shown in the p&l is it 103.09 or 112.36. we donot take ST credit. At what amt TDS is to be deducted on 103.09 or 112.36