Swachh bharat cess - tally erp-9 entry..?

Sir, Journal entry for the Swachh bharat cess shall be made seprately because credit of cess is not allowed and further it is cleary by CBEC that is should be mention separately on invoice and accounting will be done separately.

As per the FAQ issued by the CBEC follwing are the wording used :-

SBC would be levied, charged, collected and paid to Government independent of service tax. This needs to be charged separately on the invoice, accounted for separately in the books of account and paid separately under separate accounting code which would be notified shortly. SBC may be charged separately after service tax as a different line item in invoice. It can be accounted and treated similarly to Education cesses.

SIR,

           ENTRY OF SBC WILL BE ENTERED IN TALLY 

FREIGHT INWARD AMT.    DR                       12350

SBC PAID                          DR                        18.53

SERVICE TAX PAID           DR                       518.7

SBC PAYABLE                   CR                                     18.53

SERVICE TAX PAYABLE    CR                                      518.7

VANDOR A/C                     CR                                     12350

the vendor value shoulbe tallied with tax invoice

Dear Sir,

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Regards

Patel Software

Tally Authorised Partner & Developer

Lol means : laugh out of lips

where to open the SBC account?

whether Direct Exp or Duties & Taxes in Tally

Since input credit not available for Swaach bharat cess paid on inputs , can I expense like following in the entry itself ( meaning not showin the SBC separately)

Input services ( expenses ) A/c Dr (including the SBC amount)

Service tax input @ 14% Dr

Krishi Kalyan cess input @ 0.5% Dr

To party account  Cr

Can I directly expenses the SBC paid as above? 

Also should we need to show in any of the place of ST-3 (service tax return) the SBC paid on the above example ?