Service tax adjustment

hi, in my book of account i recieved income in 2014-15 f.y as commision on which tds deducted by party and and i booked income in that year with tds receivable but i am not raise bill against him in that year in this 2015-16 f.y i raise bill with service tax. so suggest me what entry i will pass and is it ok with service tax law
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and what happend if i say that i recieved that billed amount after deducting tds in that year  in this year 2015-16 f.y 

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