Accounting of Education Cess - reg

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....on the above subject advising all the PAOs that pending opening of new Head of Accounts the new levy on account of "Secondary and Higher Education Cess deposited by assesses may be accounted for under Sub Head/ Minor Head of Accounts "Receipt Awaiting Transfer to the other Minor Head etc. " under the Major Head "0037- Customs", 0038-Union Excise Duty" & "0044-Service Tax" and the amount kept under....

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....40050503 Service Tax Secondary and Higher Education Cess Tax Collection Other Receipts* Deduct Refunds 00440426 00440427 00440428 110 111 118 * The Sub-Head "Other Receipts" is meant for interest/penalty leviable on delayed of Service Tax. Eight digit Serial Codes for the new Head of Accounts now opened may kindly be intimated to the Commissioners of Customs, Central Excise and Servic....