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        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.

        <h1>Head of Accounts allocation for service tax mandates designated account heads for receipts and refund processing across service categories.</h1> Allocation of Head of Accounts requires authorised collection agencies to deposit service tax receipts and process refunds under the specified account codes for each listed service category, with designated heads for tax collections, other receipts and deduct refunds to ensure consistent accounting treatment.

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