13 November 2010
as per my knowledge: SALES: 1.1.2010 Customer a/c Dr. (Under Sundry Debtor) Sales a/c Cr.(Under Sales) Service Tax Receivable a/c Cr.(Under current Asset)
RECEIPT: 1.2.2010 Cash / Bank a/c Dr. (Under cash/bank ) Customer a/c Cr.
JOURNAL: 1.2.2010 Service Tax Receivable a/c Dr. Service Tax Collected a/c Cr. (Under current liability a/c)