Service Tax account heads opened for newly taxable services; education cess accounting and temporary codes specified. Opening of new account heads for twelve services newly subject to service tax and specification of account codes for tax collections and an 'other receipts' sub head (for interest and penalties). Temporary code numbers for Education Cess on Customs, Excise and Service Tax are provided pending final heads. Subordinate officers are instructed to direct assessees to remit under these heads and to report compliance to the Pay and Accounts Office.
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 account heads opened for newly taxable services; education cess accounting and temporary codes specified.
Opening of new account heads for twelve services newly subject to service tax and specification of account codes for tax collections and an "other receipts" sub head (for interest and penalties). Temporary code numbers for Education Cess on Customs, Excise and Service Tax are provided pending final heads. Subordinate officers are instructed to direct assessees to remit under these heads and to report compliance to the Pay and Accounts Office.
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