Service tax liability under works contract

manikanta (article student) (34 Points)

28 November 2013  

invoice amount        100

works contract tax     5

totol bill amt            105

In above bill amount both value material and service charges are there, but we can,t differentiative howmuch portion is related to material and service chaaarges.

      please clarify me, what is service tax liabillty under Reverse charge mechanisim andd tell me journal entrt for the same in the viem service receiver.