Service Tax account allocation prescribes triplet ledger codes for tax collections, other receipts and refunds for listed services. Allocation of heads of accounts for services newly included in the Service Tax net from 16-10-1998 prescribes, for each listed service, a triplet of ledger codes: one code for Tax Collections, one for Other Receipts, and one for Deduct Refund, to guide revenue accounting and refund treatment for specified professional and service categories.
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Provisions expressly mentioned in the judgment/order text.
Service Tax account allocation prescribes triplet ledger codes for tax collections, other receipts and refunds for listed services.
Allocation of heads of accounts for services newly included in the Service Tax net from 16-10-1998 prescribes, for each listed service, a triplet of ledger codes: one code for Tax Collections, one for Other Receipts, and one for Deduct Refund, to guide revenue accounting and refund treatment for specified professional and service categories.
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