srevice tax on director's foreign travel

what is the service tax implications in case of following entry
one of the director's foreign travel ticket should be booked by company and also reverse at the same time and differece between the debit and credit has been transferred to travels accout .

DIRECTORS TRAVEL -INLAND     Dr.     30,865.00      
SERVICE TAX                                     Dr.          177.00      
EDUCATION CESS ON SERVICE TAX     Dr.              4.00      
DIRECTORS TRAVEL -INLAND     Cr.          30,946.00
TRAVEL AGENCY A/C                               Cr.                                           100.00

IS THIS CORRECT ENTRY?
should service tax not be reversed on reversal of invoice ?
should only the amount which is expence out be reversed on the reversal ?

pls give me answer ?