Reverse charge method if eligible how to pass entries in books of accounts

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we are service based company & service received Companay  , we are eligible for revese charge method, below i given some exmples for accouting kinldy check and let me know is it correct or  not

At the time of purchase.........Purchase a/c Dr Rs.100/-

                                               Service tax12.36% input a/c Dr Rs.12.36/-

                                                           To Vendor a/c 112.36/-

 Reverse Charge Method  for ex 50%

 Vendor a/c Rs.6.18/-

          To Service Tax Reverse Charge Input a/c Rs.6.18/-

 At the time of taken input

    Service Tax Reverse Charge Input a/c Rs.6.18/-

                       To Service Tax 12.36% Input a/c Rs.6.18/-

AI Summary

Understanding Reverse Charge Method for Service Tax: Key Accounting Entries and Cenvat Credit Eligibility A service-based company inquired about accounting entries using the reverse charge method for service tax. They provided examples of entries, including debiting the purchase account and service tax input account, and crediting the vendor account. Under reverse charge, they detailed splitting the service tax between the vendor and reverse charge input accounts. A respondent clarified that the reverse charge and service tax rates are specified in notification no 30/2012, with conditions for services provided to body corporates by non-corporate agencies. Additionally, Cenvat credit is available if the services qualify as input services under the Cenvat Credit Rule, 2004.