Service tax on frieght amt included in invoice

Dear Experts

if  A  sells the goods  amounting Rs. 200,000  to B, on which 1000 frieght charged paid by B.

B                          Dr  205000

To sale                                    200,000

To vat     @  2%                              4000

To frieght                                       1000

Pl suggest the treatment of Service tax on frieght amt

regards

Brajesh