query

Let us assume that the bill is as follows

Professional Charges - 10,000

Service Tax                       - 1,030

Total                                   11,030

Now, the TDS amount will be 10% of Rs.11,030 i.e., Rs.1,103. .

Now the entry will be as follows

Expenses A/c Dr 10,000

Service tax credit A/c Dr 1,030

To TDS payable A/c 1,103

To Bank 9,927