Accounting head for Education Cess designated under S.I. Code 00440298 for collection; other codes cover receipts and refunds. Education Cess on Service Tax is to be collected under S.I. Code 00440298. Previously S.I. Code 00440297 was used when sub-heads were not opened, causing confusion. After opening sub-heads, new codes were allotted: 00440298 for tax collection, 00440299 for other receipts, and 00440300 for deduct refund; collection must follow the newly assigned code 00440298.
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.
Accounting head for Education Cess designated under S.I. Code 00440298 for collection; other codes cover receipts and refunds.
Education Cess on Service Tax is to be collected under S.I. Code 00440298. Previously S.I. Code 00440297 was used when sub-heads were not opened, causing confusion. After opening sub-heads, new codes were allotted: 00440298 for tax collection, 00440299 for other receipts, and 00440300 for deduct refund; collection must follow the newly assigned code 00440298.
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