Education cess accounting: new provisional head established and amounts to be transferred from Receipt Awaiting Transfer. Collections of the Education Cess are to be accounted provisionally under the Sub Head 'Receipt Awaiting Transfer' within the Major Heads for Customs, Union Excise Duties and Service Tax; a dedicated Minor Head for Education Cess has been provisionally opened with specific numeric and serial codes, and amounts held under RAT are to be transferred to the new Heads once official eight digit serial codes are communicated to Commissioners who will issue Trade Notices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Education cess accounting: new provisional head established and amounts to be transferred from Receipt Awaiting Transfer.
Collections of the Education Cess are to be accounted provisionally under the Sub Head "Receipt Awaiting Transfer" within the Major Heads for Customs, Union Excise Duties and Service Tax; a dedicated Minor Head for Education Cess has been provisionally opened with specific numeric and serial codes, and amounts held under RAT are to be transferred to the new Heads once official eight digit serial codes are communicated to Commissioners who will issue Trade Notices.
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