Answer Posted / nitin sharma

R.k Dass is an Unorganized body so service tax reverse
charge macknisem will be applicable 25% liability of
provider and75% liability of receiver (of service tax)
and entry will be
srevice
Cr R.K Das
Cr service tax payble 75% 626
Cr service tax payble e cessh 75% 13
Cr service tax payble h e cessh 75% 6
Dr service tax recerable 100% 834
Dr service tax recerable 100% 17
Dr service tax recerable e cessh 100% 8
Dr labour charges

according to the new service tax act (all fig. in round
off )

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