Reverse charge

mohd hafeez (CA FINAL STUDENT) (88 Points)

28 December 2015  
In reverse charge mechanism (Rate of tax 14%) exp. Mr. A a service provider (liability to pay under reverse charge 25%) and bill raise of Rs 11350 350 is service tax) Mr B is service receiver (pay balance 75%) then what amt of credit allowed to Mr B 1050 or 1400 and what entry pass Mr B in his book.