CIRCULAR NO

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE :: MADURAI-02

Trade Notice No: 64  / 2006  

Dated: 27 -12-2006

Service Tax No: 18 /2006

Sub: Service Tax –Accounting Head for Education Cess.

A Copy of Circular  Coord/13-6/98-99/Vol.IV/165 dated:30-11-2006, received from the Principal Chief Controller of Accounts, Central Board of Excise and Customs, New Delhi  on the above subject is communicated herewith for information, guidance and necessary action.

(Issued from File C.No.IV/16/13/2006 STU)

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(G.SREE HARSHA)

ADDITIONAL COMMISSIONER

Copy of Circular No: Co-ord/13-6/98-99/ Vol.IV/165  Dated: 30-11-2006 cited above

It has been noticed that there is confusion among the PAO’s 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.

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