Accounting Code for Education Cess — Clarification - Service Tax - Trade Notice No. 15/2006

Commissioner of Central Excise, Chennai-III Service Tax Trade Notice No. 15/2006 dated 13-12-2006 Copy of Circular No. Coord/13-6/98-99/Vol. IV/165, dated 30-11-2006 of the Pr. Chief Controller of Accounts, Central Board of Excise and Customs, New Delhi is communicated herewith for information. Content of the trade notice may be brought to the knowledge of all concerned. Coord/13-6/98-99 Vol. IV/165 Office of the Pr. Chief Controller of Accounts Central Boards of Excise Customs A.G.C.R. Building 1st floor, New Delhi-110 002 Dated : 30-11-2006 CIRCULAR Subject : Service Tax - Accounting head for Education Cess. It has been noticed that there is confusion among the PAOs and Commissionerates under CBEC, whether Education Cess in r/o Service Tax will be collected under S.I. Code 00440297 or 00440298 . In this connection, it is clarified that S.I. Code 00440297 was allotted earlier when the sub-heads below the minor head 0504 - Education Cess were not opened. But after the opening of sub-heads below minor head 0504 - Education Cess in r/o Service Tax, the CGA s office has allotted new S.I. Codes i.e. for Tax collection 00440298 , for Other Receipts 00440299 and for Deduct Refund 00440300 . Therefore the Education Cess in r/o Service Tax will be collected under S.I. Code 00440298. Sd/- (V.K. Singh) Controller of Accounts