Accounting of Education Cess - reg

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..... -99/Vol.IV/329 dated 13.04.2007 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 .....

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..... 0440050501 00440050502 00440050503 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 Custom .....

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..... s Deduct Refunds & Drawback 00380111 00380118 116 118 0044 004400504 00440050401 00440050402 00440050403 Service Tax Primary Education Cess Tax Collection Other Receipts* Deduct Refunds 00440298 00440299 00440300 117 114 119 * The Sub-Head "Other Receipts" is meant for interest/penalty leviable on delayed payment of Service Tax. This may also be intimated to the Commissioner .....

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