The Requirement was :
Adjusting existing purchase order with creating new service line to it.
The Issue got Resolved but instead of creating Service line got solution of creating one more PO line item with service line ..
Tried everything for creating service line with GL Account and Cost Center but GL Accounts and Cost Center is missing in created line (As in My Original Question )..
Itab's of Line item with Service Line :
1.Values passed to the 'BAPI_PO_CHANGE' :
2. it_poitem :
3. it_poaccount :
4. it_poservices :
5. it_posrvaccessvalue :