Subject : Accounting of collection of “Education Cess”.

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..... Accounting of collection of "Education Cess". Reference is invited to this office O.M. Nos. Coord/13-6/98-99/Vol. IV/125 dt. 22-7-2004 [2004 (170) E.L.T. T17] and Coord/13-6/98-99/Vol. IV/213 dt. 17-9-2004 on the subject cited above advising all the PAOs that pending opening of new Heads of Accounts the new levy on account of "Education Cess" deposited by the assessees may be accounted for unde .....

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..... Duties Education Cess 00380111 116 3. 0044 004400504 Service Tax Education Cess 00440297 112 Eight digit Serial Code for the new Heads of Accounts now opened may kindly be intimated to the Commissioners Central Excise and Customs under your accounting jurisdiction advising them to issue a Trade Notice for the benefit of assessees. Actio .....

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