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Service Tax Credit

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(Querist)
25 June 2009 Can anyone pls suggest me JV of the following transaction...???
Telephone Exp. of the manrch Rs.2943 + Service Tax Rs.303= total rs.3246
payment is made in April...so how to create year end provision...?????
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CA Vishvesh

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CA Vishvesh (Expert)
26 June 2009 Telephone exp Dr. 2943/-
Input Service Tax Dr. 303/-
To Telephone Exp Payable 3246/-

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