In the books of bill payer
1) Expense a/c ...dr 11236
To Bank 11036
To TDS payable 200
(a/cing of expense and pmt thereof)
2) TDS payable...dr 200
To bank 200
(When TDS is pd to Govt)
In the books of bill receiver
1) Bank a/c ... dr 11036
TDS a/c ...dr 200
To Service tax collected 1236
To Income 10000
2) service tax collected a/c ...dr 1236
To Bank 1236
(when service tax is paid to Govt)