https://www.taxtmi.com/circulars?id=165 Education cess applies to duties on excisable goods, specified import duties and to services upon enactment of the Finance (No.2) Bill, 2004. Pending creation of new Heads of Account by the CGA, cess receipts are to be temporarily booked under "Receipt Awaiting Transfer" within Major Heads 0037 and 0038 using reduced accounting codes 00370034 and 00380086, and transferred to the new Heads when opened. Commissioners should inform assessees of this accounting arrangement; separate instructions on service tax accounting will follow. en-us Thu, 22 Jul 2004 00:00:00 +0530 Mon, 09 Jan 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=165 Education cess applies to duties on excisable goods, specified import duties and to services upon enactment of the Finance (No.2) Bill, 2004. Pending creation of new Heads of Account by the CGA, cess receipts are to be temporarily booked under "Receipt Awaiting Transfer" within Major Heads 0037 and 0038 using reduced accounting codes 00370034 and 00380086, and transferred to the new Heads when opened. Commissioners should inform assessees of this accounting arrangement; separate instructions on service tax accounting will follow. Circulars Service Tax Thu, 22 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=165