Office of the Commissioner of Customs and Central Excise
Trade Notice No.3/2007-08 – Service Tax dated 20.11.07
Trade Notice No.3/2007-08 – Service Tax dated 20.11.07
Trade is hereby informed that the Principal Chief Controller of Accounts, CBEC, New Delhi, has approved operation of new Minor Head “505 – Secondary and higher Education Cess” under the Major Head “044 – Service Tax” vide Correction Slip No.632 dated 03.09.07. The Numeric Code, Serial Code, SCCD Code are as under:
Numeric Code: 0044, 004400505, 00440050501, 00440050502, 00440050503
Description: Service Tax, Secondary and Higher Education Cess, Tax Collection, Other Receipts*, Deduct Refunds.
Serial Code: ———–, ————-, 00440426, 00440427, 00440428
SCCD Code: ———–, ————-, 110, 111, 118
Serial Code: ———–, ————-, 00440426, 00440427, 00440428
SCCD Code: ———–, ————-, 110, 111, 118
The Sub-Head “Other Receipts” is meant for interest/ penalty leviable on delayed payments.
Further, the nomenclature of the Minor Head “504 – Education Cess” inserted vide Correction Slip No.532 dated 07.12.04 has been changed as “504 – Primary Education Cess” vide the Correction Slip mentioned above. However, the Accounting Code will remain the same as given below:
Numeric Code: 0044, 004400504, 00440050401, 00440050402, 00440050403
Description: Service Tax, Secondary and Higher Education Cess, Tax Collection, Other Receipts*, Deduct Refunds.
Serial Code: ———–, ———–, 00440298, 00440299, 00440300
SCCD Code: ———–, ———–, 117, 114, 119
Serial Code: ———–, ———–, 00440298, 00440299, 00440300
SCCD Code: ———–, ———–, 117, 114, 119
The Sub-Head “Other Receipts” is meant for interest/ penalty leviable on delayed payments.
sd/-
PVN SURESH BABU
ADDITIONAL COMMISSIONER SERVICE TAX, PANAJI
PVN SURESH BABU
ADDITIONAL COMMISSIONER SERVICE TAX, PANAJI