Opening balance

Dear Sir, while auditing of book of accounts, balance in service tax payable as on 31/03/2015 is 16115/- but due to accountant mistake service tax ledger created in " indirect expenses" head so which is shown in the p & l a/c while preparing the financial statement. we are taking the it as income in p & l a/c which is not our income but liability. so how to rectify it into current financial year for making the payment to servicetax. please provide the solution as soon as possible. dharmishtha bariya