What accounting entry to be passed for tds & service tax

pls clarify amt 441200 includes service tax or not

Amount paid credited is inclusive service tax or exclusive ?

Assumed that Bill includes Service tax :: 

Party A/c                        Dr  397080

TDS Receivable A/c    Dr 44120

                     To         Misc. Income       400000

                      To         Output Service      41200

PARTY A/C  DR.                    397080                    (= 44120*99.27/11.03)

TDS RECEIVABLE A/C DR.     44120

                      TO INCOME                                      400000           ( = 44120*100/11.03)

                       TO   SERVICE TAX LIAB                    41200         (= 441200*10.3/110.3)

Vinod sir is it feasible to debit TDS recievable at the time of accrual of income..wont it b right if we debit tds at the time of recieving the income?? thank u in advance.

Party Account               Dr.    397080

TDS Receivable          Dr.      44120

            To Service Income Ac                  400000

            To Service Tax Payable Acc          41200