Accounting treatment of service tax on gta

Dear Friends,

As we all know that in case of GTA, the liability for payment of service tax is that of the service receiver. I want to know the correct accounting entry to be passed for recognizing the liability of service tax,discharging the service tax liability and taking the input credit of service tax paid on GTA.

My client is passing the following accounting entries explained with the help of example. 

Suppose, the company has received services from GTA amounting Rs. 1000 and has charged Rs. 25 as service tax.

1) Entry for recognizing the liability:

Service tax receivable A/c ............. Dr.        25

     To Service Tax Payable A/c                               25

2) Entry for payment of service tax:

Service Tax Payable A/c.................Dr.      25

    To Bank A/c                                                            25

3) Entry for availing the input credit:

Excise Duty Payable A/c..............Dr.          25

   To Service Tax Receivable A/c                             25

The client is passing all the entries in relation to service tax in same account head. Whether a seperate account head should e opened for accounting the entries in relation to GTA for better monitoring of the liability and other provisons?

With Regards

Gourav Choudhary