How to pass entries in accounts

Dear Deepak

It is suggested that every time you recive advance till the final Instalment claculate the service tax laibilty on advance on cum tax basis and pay it 

 For clear understanding if the total amount to be received for a Flat is Rs 50,00,000  + ST ( @ 14%  700000) it is Rs recviable in 2 installments then 

At the time of First instalment 

Bank A/c Dr 25,00,000/-

To Customer A/c 2192982 (2500000*100/114)

To ST payable A/c 307018

At the time of Second instalment - Same entry as above

At the time of recipt of servive tax Amount 

Bank A/c Dr 7,00,000

To Customer A/c 7,00,000

At last 

Customer A/c 50,00,000

To Sale of Flats A/c 50,00,000/-\

Hope it is clear 

Do you recongnize the amount of Demand as reciavble from Customer in the Boks of Accounts??