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NO Dated : November 28, 2006 Sub : 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. (V.K. Singh)
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