India Localization-Service Tax Functionality

We have service tax category of 15% with tax codes:-

-14% Service Tax

-0.5% Swachh Bharat Tax

-0.5% Krishi Kallyan

While defining tax code '14% Service Tax' we need to define one account(example-123); where as the actual account used on invoices is 'Liability Account'(example-456) used in tax regime setup.

I wanted to know whats the use of account(account-123 in our case) deined at tax definition screen.

Thanks in advance!