Additional Service tax line items at the time of payment

Question

Hi friends,
Please look into the following requirement:
At the time of vendor invoice, following entry is passed:
Dr. Expenses                                             3000
Dr. Service Tax (ST) not accrued Due             100
Dr. Ed. Cess on ST Not accried Due                20
Dr. SHE Cess on ST Not accrued Due             10
Cr. Supplier                                          3130
In the normal course, at the time of payment the following entries are generated:
Dr. Suppliera/c.    3130
Cr. Bank a/c.                 3130
My requirement is:  at the time of payment, the service tax components debit entries should be nullified by credit entries and these three items should be debited to new accounts and the entries should be:
=========================
Dr. Suppliera/c.                            3130
Dr. Service Tax (ST) 'accrued Due'  100
Dr. Ed. Cess on ST 'accrued Due'      20
Dr. SHE Cess on ST 'accrued Due'   10
Cr. Service Tax (ST) Not accrued Due 100
Cr. Ed. Cess on ST Not accried Due     20
Cr. SHE Cess on ST Not accrued Due   10
Cr. Bank a/c.                                      3130
==========================
The purpose of the above is to carry forward only the tax applicable to the due account at the time of paying the vendor. 
These additionally created three items as 'accrued due' should be taken for adjustment against the output tax liability at the time of making the payment of tax to the Government.
I am not sure whether this is what being following as a general practice.
If this is not so, I look forward your remarks on the procedure to be followed or updation of any SAP Notes.
Full points will be awarded for eligible answers.
Regards,

Answer 1

Yes yar.  I know the concept of special GL.  But I fail to understand how that would be applied in the case. 
My requirement is in another terms: 
At the time of posting vendor invoice, the ST line items are created and is taken for input credit. 
But I dont want that to be taken for credit at that time.  Only at the time of payment to the vendor, the same should be credited to my 'due' account.  So the line items generated at the time of invoice posting should be nullified with equal credit entries and additional credit entries for availing credit should be generated at the time of payment.  This process should happen in the case of output service tax also. 
The processes should generate those additional nullifying and crediting 'due' accounts manually when you select the outstanding invoice and click on it for processing.
Am I more clear to you now ?  Please offer your comments.  Is there any SAP Notes for coping the situation.
Regards