Service tax query

In the books of service receiver:-

1. Security Service Exp. A/c   Dr.

    Service Tax ITC A/c           Dr. (total service tax)

              To Service Provider A/c

              To Service Tax Payable A/c (the reverse charge portion of total service tax)

2. Service Provider A/c           Dr.

               To Bank A/c

               To TDS Payable A/c

3.     TDS Payable A/c.               Dr.

                To Bank

4.     Service Tax Payable A/c.     Dr.

                To Service Tax ITC A/c. or/and Bank A/c.

In the books of Service Provider:-

1. Service Receiver A/c.          Dr.

                To Sale of Service A/c.

                To  Service Tax Payable A/c. (Total ST minus reverse charge portion of ST)

2. Bank A/c.                           Dr.

    TDS Receivable A/c.           Dr.

                To Service Receiver A/c.

3. Service Tax Payable A/c.     Dr.

                 To Bank A/c.

Service Receiver - Security Services

1. office maint. A/c dr

    Cenvat A/c dr

       To Sundry Creditors A/c

            TDS Payable A/c

2. Service Tax Partial Reverse Charge A/c  dr.

       To Service Tax Payable A/c

3. Sundry Creditors A/c dr.

    Service Tax Payable A/c dr.

        To Bank A/c

4. Cenvat A/c dr.

     To Service Tax Partial Reverse Charge A/c