First of all there are two situations involved in this single question.
1. When you account for those service taxes and 2. When you don't account for those service taxes
case 1: Suppose you are buying raw material and you must show government how much service taxes you have paid for procurring the raw material then you will open separate account for service taxes paid and account for that part of the entry in to that account
Case 2: You simply procur raw material irrespective of the service taxes paid on procuring the same then you will pass simple entry - Raw Material a/c dr. to Bank a/c
