Service tax account heads designated for specified professional and agency services to ensure payments under prescribed accounts. Service tax payers within newly brought-in service categories must remit tax, record other receipts and account for refund deductions exclusively under the prescribed Major, Minor and Sub-heads of Accounts listed in Annexure H, which specifies account codes for tax collections, other receipts and deduct refunds for each identified service category.
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Provisions expressly mentioned in the judgment/order text.
Service tax account heads designated for specified professional and agency services to ensure payments under prescribed accounts.
Service tax payers within newly brought-in service categories must remit tax, record other receipts and account for refund deductions exclusively under the prescribed Major, Minor and Sub-heads of Accounts listed in Annexure H, which specifies account codes for tax collections, other receipts and deduct refunds for each identified service category.
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