Service journal entries

Sales Booking entry

Customer A/c Dr 100000/-
To Sales. A/c Cr 100000/-
( chargers for services provided )

when you receive payment

Bank A/c Dr 90000/-
TDS on services A/c Dr 10000/-
To Customer A/c Cr 100000/-
( Being payment received after deduction of TDS through RTGS )

Note- TDS on services A/c will under Advance Asset side Balance sheet

Above  entries  are  in the books of   ABC   service  Center