https://www.taxtmi.com/circulars?id=3044 A new minor head for Secondary and Higher Education Cess has been opened under the Major Heads for Customs, Union Excise Duty and Service Tax with specified accounting and serial codes; amounts held under "Receipt Awaiting Transfer" are to be transferred to this head and Commissioners must be notified to issue Trade Notices. The existing minor head "Education Cess" is renamed Primary Education Cess with its accounting codes unchanged; the "Other Receipts" sub head covers interest and penalties on delayed Service Tax. en-us Thu, 04 Oct 2007 00:00:00 +0530 Tue, 24 Feb 2009 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3044 A new minor head for Secondary and Higher Education Cess has been opened under the Major Heads for Customs, Union Excise Duty and Service Tax with specified accounting and serial codes; amounts held under "Receipt Awaiting Transfer" are to be transferred to this head and Commissioners must be notified to issue Trade Notices. The existing minor head "Education Cess" is renamed Primary Education Cess with its accounting codes unchanged; the "Other Receipts" sub head covers interest and penalties on delayed Service Tax. Circulars Customs Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3044