https://www.taxtmi.com/circulars?id=11795 All Service Tax collections are to be accounted under a consolidated Minor Head under Major Head 0044 with prescribed sub heads for Tax Collection, Other Receipts (for interest etc.), Deduct Refunds (for departmental refund adjustment) and Penalties; education cesses are to be booked to specified separate heads. Service specific minor heads may operate for past periods during the transitional window, after which arrears will be accounted under the new consolidated code. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 01 Sep 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11795 All Service Tax collections are to be accounted under a consolidated Minor Head under Major Head 0044 with prescribed sub heads for Tax Collection, Other Receipts (for interest etc.), Deduct Refunds (for departmental refund adjustment) and Penalties; education cesses are to be booked to specified separate heads. Service specific minor heads may operate for past periods during the transitional window, after which arrears will be accounted under the new consolidated code. Circulars Service Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11795