Service tax on gta journal entries

Hi friends/seniors,

 Please tell me the journal entries to make while recording service tax on reverse charge mechanism w.r.t. transport charges paid to a GTA.

Suppose the bill for transport charges is for Rs 50,000 then how would I record it, the service tax paid on it would be an Input one, then how to show it as a liability since we have to pay off the same to Govt, and what about the TDS deduction on what amount and journal entries thereof.