Entry for freight

We are charging freight of 1000 in invoice of 100,000 that will be paid by us to Transport  but ultimately paid by buyer

is below  enrty correct

Buyer                         DR        106000            

To sale                                                     100,000

To Vat  5%                                                     5000

To frieght  payable                                        1000  ( Pl suggets the Group )

on payment to transport

Friegt payble                                        Dr                1000

To Transport Com                                                                    1000

and

Transport Com                                Dr   1000

to bank                                                                  1000

also suggest that is there any liabilty of service tax on Seller