Service tax accounting codes for new restaurant and short-stay accommodation services establish revenue, interest and refund coding. Allocation of account codes under Major Head '0044-Service Tax' for two taxable services introduced by the Finance Act, 2011: specified three-part codes for tax collection, other receipts (interest/penalty) and deduct refunds (for revenue authorities), with directions to book education cess to designated heads, replace any NSDL dummy codes with the prescribed codes, and issue trade/public notices; table descriptions do not restrict service scope.
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Service tax accounting codes for new restaurant and short-stay accommodation services establish revenue, interest and refund coding.
Allocation of account codes under Major Head "0044-Service Tax" for two taxable services introduced by the Finance Act, 2011: specified three-part codes for tax collection, other receipts (interest/penalty) and deduct refunds (for revenue authorities), with directions to book education cess to designated heads, replace any NSDL dummy codes with the prescribed codes, and issue trade/public notices; table descriptions do not restrict service scope.
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