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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 .....

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ence. Director General of Audit/Tax Payer Services/Chief Commissioner AR CESTAT Principal Commissioners/ Commissioners of Customs and Central Excise (All) Principal Commissioners/Commissioners of Central Excise and Service Tax (All) Principal Commiss .....

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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 .....

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g such Minor head of account. In the absence of the minor/service wise head concerned, it is not possible to exactly identify the appropriate head of Account under which the service wise refunds are to be accounted for eventually leading to erroneous .....

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