Service tax accounting codes updated; new classification governs ledger entries and statistical head usage while payments remain valid. A ready reckoner maps a broad range of services to specific 8 digit tax collection and other receipts accounting codes and identifies separate heads for education cess, secondary and higher education cess, Swachh Bharat Cess and Krishi Kalyan Cess. Administrative guidance permits continued use of old heads for statistical purposes, and payment under a wrong accounting head does not, by itself, invalidate the payment.