Reverse Charge is the tax to be paid on the behalf of the service provider or receiver as the case may be.
You can't adjust reverse charge from service tax total liability.
Both tax must be paid separatly under different heads as per nature of service.
You have to pay Rs. 5000 under reverse charge and Rs. 35000 under other than reverse charge ( as you said that 40000 including reverse charge of Rs. 5000)
Thanx & Regards
Piyush Tanwar
Internal Auditor cum Senior Executive Finance
Swagatam Tours Private Limited
New Delhi
Mobile : +91 9717468521
Email - capiyushtanwar91 @ gmail.com