delivery charges collected

CA.kaya (Chartered accountant) (3990 Points)

19 August 2009  

cash a/c..........Dr

    To  sales a/c

     To delivery charges a/c

we got to pay service tax on that delivery charges collected right

now the quest is , if the same sales get return as below

sales return a/c...........Dr

delivery charges a/c.....Dr

        To casha/c

then should we pay service tax on delivery charges????