Service tax reverse charge mechanism process flow

Hi,

Please tell me the Process flow of Reverse charge mechanism.

10000 is cost value

4000 - Service tax Interim account (paid to supplier)

6000 - Service reverce charge account (paid to authority)

at the time of invoice created entry will be

cost value 10000

St interim recovery 4000

                                 Liability 14000

after concurrent india service tax processing

entry will be

Servic tax recovery account Dr 4000

                                Service tax interim recovery A/c 4000

if invoice not paid 90 days we can reverse the service tax in service tax reversal form.

after that we need to run india servic tax processing

entry will be

Recovery account DR 4000

                             Service tax interim recovery account CR