Krishi Kalyan Cess imposed on taxable services with specified accounting codes for collection and refunds. Krishi Kalyan Cess is imposed on all taxable services from 1 June 2016, excluding fully exempt or otherwise not liable services, and is chargeable in addition to service tax. The Controller General of Accounts has allocated a new Minor Head 507 (Krishi Kalyan Cess) with specified sub heads for Tax Collection, Other Receipts, Interest, Refunds (deduct) and Penalties, and the trade notice reproduces the circular providing the numerical accounting codes for these entries.
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.
Krishi Kalyan Cess imposed on taxable services with specified accounting codes for collection and refunds.
Krishi Kalyan Cess is imposed on all taxable services from 1 June 2016, excluding fully exempt or otherwise not liable services, and is chargeable in addition to service tax. The Controller General of Accounts has allocated a new Minor Head 507 (Krishi Kalyan Cess) with specified sub heads for Tax Collection, Other Receipts, Interest, Refunds (deduct) and Penalties, and the trade notice reproduces the circular providing the numerical accounting codes for these entries.
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