Service tax provision at year end

In my opinion, the following entry(TDS Effect hasnot been taken into consideration while replying the query) should be passed for the provision:

Professional Charges A/c Dr.1,00,000

CENVAT Not due(Or CENVAT Deferred) Dr. 10,000

                                  To Provision for expense             1,10,000

After booking of expense on the basis of actual invoice

1) Provision for expense A/C Dr.   ----- 1,10,000

                                 TO Professional charges               1,00,000

                                 TO CENVAT Not Due A/C                   10,000

2) Professional expense A/c Dr.-----1,20,000

    CENVAT Due A/c                   Dr.         12,000                                 

                                            TO Party A/c                       1,32,000