Accounting codes for new taxable services issued to allocate service tax collection, other receipts, refunds and cess accounting. The circular prescribes accounting codes under Major Head 0044-Service Tax for eight new taxable services, assigning separate sub-heads for tax collection, other receipts (interest/penalty) and deduct refunds (reserved for revenue/commissionerates). It specifies codes for primary and secondary education cess, declares any NSDL dummy codes for these services void and directs their replacement, notes that the service descriptions do not limit scope, and instructs issuance of trade/public notices while cautioning assessees not to use the deduct refunds sub-head.
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Provisions expressly mentioned in the judgment/order text.
Accounting codes for new taxable services issued to allocate service tax collection, other receipts, refunds and cess accounting.
The circular prescribes accounting codes under Major Head 0044-Service Tax for eight new taxable services, assigning separate sub-heads for tax collection, other receipts (interest/penalty) and deduct refunds (reserved for revenue/commissionerates). It specifies codes for primary and secondary education cess, declares any NSDL dummy codes for these services void and directs their replacement, notes that the service descriptions do not limit scope, and instructs issuance of trade/public notices while cautioning assessees not to use the deduct refunds sub-head.
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