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Mentioning of Minor Head Code for accounting of Refund

Service Tax - 203/1/2017-Service Tax - Dated:- 2-2-2017 - Circular No. 203/1/2017-Service Tax F. No 137/22/2012-Service Tax (Pt. II) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing Dated: 2nd February 2017 To, Principal Chief Commissioners of Customs and Central Excise (All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/Central Excise Intellig .....

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by many Central Excise and Service Tax Commissionerates to the Pay and Accounts Office (PAO herein) is not as per the format prescribed under the Annexure 9.5 with reference to Para-9.8.2 of the Manual on Accounting of Indirect Taxes (Manual herein after). In the format prescribed under the Manual, there are 11 columns and column No. 10 is specifically for mentioning the Minor Head code for accounting of refunds under the appropriate Service Head. LOP sent by many Commissionerates are not havin .....

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