https://www.taxtmi.com/circulars?id=2677 A one percent Secondary and Higher Education Cess on excisable goods, imports and taxable services is to be provisionally deposited and accounted under the Receipt Awaiting Transfer (RAT) minor head within existing major revenue heads for customs, union excise duty and service tax pending opening of permanent Heads of Accounts by the Controller General of Accounts; amounts held under RAT will be transferred to the new heads when they are opened. en-us Thu, 26 Apr 2007 00:00:00 +0530 Sat, 13 Sep 2008 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2677 A one percent Secondary and Higher Education Cess on excisable goods, imports and taxable services is to be provisionally deposited and accounted under the Receipt Awaiting Transfer (RAT) minor head within existing major revenue heads for customs, union excise duty and service tax pending opening of permanent Heads of Accounts by the Controller General of Accounts; amounts held under RAT will be transferred to the new heads when they are opened. Circulars Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2677