https://www.taxtmi.com/circulars?id=3043 New Minor Head 505 for Secondary and Higher Education Cess is opened under the Major Heads for Customs, Union Excise Duty and Service Tax with specified numeric, serial and SCCD codes; amounts held under Receipt Awaiting Transfer (RAT) should be transferred to the new Minor Head and Commissioners must be informed to issue Trade Notices. The existing Minor Head 504 is re named Primary Education Cess but retains its accounting codes; corresponding sub heads include Tax Collection, Other Receipts (interest/penalty) and Deduct Refunds. en-us Thu, 04 Oct 2007 00:00:00 +0530 Thu, 05 Jan 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3043 New Minor Head 505 for Secondary and Higher Education Cess is opened under the Major Heads for Customs, Union Excise Duty and Service Tax with specified numeric, serial and SCCD codes; amounts held under Receipt Awaiting Transfer (RAT) should be transferred to the new Minor Head and Commissioners must be informed to issue Trade Notices. The existing Minor Head 504 is re named Primary Education Cess but retains its accounting codes; corresponding sub heads include Tax Collection, Other Receipts (interest/penalty) and Deduct Refunds. Circulars Service Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3043