31 October 2014
RCM entries . . https://www.caclubindia.com/articles/accounting-treatment-of-service-tax-under-reverse-charge-mechanism-15711.asp#.VFNTxvkjrtQ . . other entries . . avail the input by debiting input account and same will be knock off with output account at the month end and if output higher than input service tax payable account will be the control account to close the entries
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