Reverse charge mechanism under service tax

Reverse Charge Mechanism – How to pass Journal entry for the following and how to set off by M/s X 1. Expense - 9000 2. Service tax receivable – 1000 3. Sundry creditor – 10000 Service Tax payable under reverse charge mechanism ½ Paid by M/s X and ½ paid by Service receiver 1. Service Income - 12500 2. Service tax payable – 1250 (Total 2500 - ½ paid by service provider (M/s.X) ½ by receiver) 3. Sundry Debtor – 15000