Service tax head allocation directs specified service providers to deposit tax under assigned major and minor account heads. Allocation of designated Major Head, Minor Head and Sub Head account codes requires specified service providers to deposit service tax under assigned heads; the notice lists new account codes under Major Head 0044 for listed services and prescribes sub heads for tax collections, other receipts and deduction of refunds, with an annexed schedule supplying detailed account codes for each service category.
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.
Service tax head allocation directs specified service providers to deposit tax under assigned major and minor account heads.
Allocation of designated Major Head, Minor Head and Sub Head account codes requires specified service providers to deposit service tax under assigned heads; the notice lists new account codes under Major Head 0044 for listed services and prescribes sub heads for tax collections, other receipts and deduction of refunds, with an annexed schedule supplying detailed account codes for each service category.
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