Reverse Charge - Entries- Renting of a motor vehicle

with reference to Notification No. 30/2012-Service Tax
Taxable Service :  Renting of a  motor vehicle designed to carry passengers

Set of possible accounting entries under Reverse Charge for above Service :

the service provider shall be either any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory.
The service recipient shall be business entity registered as body corporate located in the taxable territory.
Rent a Cab
		Description of a Service			Percentage of Service tax payable by Service Provider			Percentage of Service tax payable by Service Recipient
Renting of passenger motor  Vehicle		With Abatement (40% taxable)			NIL			100%
		Without Abatement			60%			40%
example of car hire charges where Cenvat Credit not available and TDS deducted @1%
		Case-I		Case-II		Case-III
		when provider charge service tax at abated value @ 40% of 12.36% (i.e.4.944%)		when Service provider charge service tax at full rate @  12.36%		when Service provider  do not charge service tax on invoice
Car Hire Charges		10,000		10,000		10,000
Service Tax		494		1,236		0
Total		10,494		11,236		10,000
1.At the time of booking the Expense for the service received
		Case-I			Case-II		Case-III
		Car Hire Charges 10494			Car Hire Charges 11,236		Car Hire Charges Dr.            10,000
		To XYZ                9,896			To XYZ                10,630		Service Tax Paid Dr.             494  (claim as exp.)
		To TDS payable    104			To TDS payable    112		To XYZ                                 9,900
		To Service Tax Payable   494			To Service Tax Payable   494		To TDS payable                     100
							To Service Tax Payable          494
2.At the time of making payment to party
	Case-I		Case-II			Case-III
	XYZ    Dr.       9,896		XYZ    Dr.       10,630			XYZ    Dr.       9,900
	To Bank/Cash 9,896		To Bank/Cash 10,630			To Bank/Cash 9,900
3. Accounting Treatment at the time of making payment of Service tax to the Central  Govt.
		Case-I			Case-II			Case-III
		Service Tax Payable 494			Service Tax Payable 494			Service Tax Payable 494
		To Bank                  494			To Bank                  494			To Bank                  494