Service tax accounting allocation establishes Deduct Refund sub heads for taxable services to record refunds and receipts. A separate sub head 'Deduct Refund' has been created under major head 044 Service Tax for all specified taxable services. The notice prescribes new minor head and sub head alpha numeric account codes, with distinct entries for Tax Collections, Other Receipts and Deduct Refunds. Annexures I-IV list the affected service categories and the exact account and SCCD codes to be used by accounting officers to record tax receipts and refund deductions.