Service Tax User Manual

8/6/2019 Service Tax User Manual

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India Loc a liza tio n Service Tax

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India LocalizationService Tax

User Manual


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India Localizations (Xe, 8.0, 8.9, 8.10)

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Table of Contents

Introduction 4 Legal Provisions................................................................................................ 4

Payment of Service Tax.................................................................................... 4 Filing of Returns for Service Tax as per Reporting Requirement ...... ..... ..... ...... .... 5

Credit of Service Tax for all the input services used........................................ 5

Availing Service Tax Credit............................................................................... 6 Input Credit Accumulation and Adjustment at the time of payment of Service Tax . 6

Service Tax Rate .............................................................................................. 6

Education Cess................................................................................................. 7

Reports.............................................................................................................. 7

Servic e Tax Module Flow Chart 8 Service Tax Calculation .................................................................................... 9

Service Tax program does the following: .................................................. .......... 9

Servic e Tax Ove rview 10 Applications....................................................................................................... 10

Reports.............................................................................................................. 11

List of Service Tax Tables ................................................................................ 11

Service Tax Menu (G75IST)............................................................................. 11

Setup 12 Define Service Tax Rate (P75IS12) ................................................................. 12

Service Tax object Account Mapping (P75IS11).............................................. 13 Object Account description .................................................. ............................. 15

Daily Proc essing 17 Update Service Tax Data (P75IS01) ................................................................ 17

Update Cash Receipts (R75IS01) .................................................................... 19 Processing Options .................................................... ...................................... 21

Update Vendor Payments (R75IS02)............................................................... 22 Processing Options .................................................... ...................................... 24

Update General Payments -(P75IS15)............................................................. 25

Period ic Proc essing 29 Annexure for TR - 6 (R75IS03)......................................................................... 29

Processing Options .................................................... ...................................... 29

Input Service Credit Summary (R75IS04) ........................................................ 29


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Processing Options .................................................... ...................................... 30

Input Service Credit Summary (Column Format) (R75IS09) ........................... 31 Processing Options .................................................... ...................................... 31

Form ST - 3 (R75IS05) ..................................................................................... 32 Processing Options .................................................... ...................................... 32

Update Credit Details (R75IS06) ...................................................................... 33 Processing Options .................................................... ...................................... 33

Update Challan Details (R75IS07) ................................................................... 35 Processing Options .................................................... ...................................... 35

Ad vanc e & Tec hnical Operations (G75IST-3) 37 Service Tax Cash Receipt Master Maintenance.............................................. 37

Reconcile Service Tax Data with GL (R75IS08) .............................................. 37 Processing Options .................................................... ...................................... 37

Reconcile GL with Service Tax (R75IS010) ..................................................... 38 Processing Options .................................................... ...................................... 38


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Introduction

Service Tax is an indirect levy imposed under Chapter V of the Finance Act, 1994 asamended. The tax is applicable to services specified in the chapter called TaxableServices.

Value of Taxable Service means the gross amount received by the service provider for thetaxable service rendered by him.

Every person liable to pay the service tax should make an application to the concernedCentral Excise Officer for registration within a period of 30 days of the Service Tax havingcome into force. In cases where a person commences the business of providing a taxableservice after such service has been notified, he is required to make an application forregistration within a period of 30 days from the date of commencement of his activities.

Legal ProvisionsThe provisions relating to Service Tax were brought into force with effect from 1st July 1994.It extends to whole of India except the state of Jammu & Kashmir.

Where the Assessee is providing the service from more than one premises and hasCentralised billing system.

When an Assessee is providing a taxable service from more than one premises oroffice and has a Centralised billing system in respect of services rendered to clientsfrom all such premises or offices at any one premises or office, he may opt forregistering only the premises or office from where centralised billing is done.Similarly if the Assessee does billing from his regional office in respect of branchoffice falling within that region he may register his regional office(s) on his option.

Where the Assessee is providing service from more than one premises but does nothave centralised billing system.

Where an Assessee is providing a taxable service from more than one premises oroffice, but does not have any centralised billing system, he is required to obtainRegistration in respect of each of such premises or offices to the concerned CentralExcise Officer.

Where the Assessee is providing more than one service from the same premises.

Where an Assessee is providing more than one taxable service from the samePremises, he may make a single application for registration mentioning therein all thetaxable services provided by him, to the concerned Central Excise Officer.

Payment of Service TaxThe Service Tax amount is to be paid in Form TR-6 challan (yellow in color) in the specifiedbranches of designated banks. The list of such Banks and Branches is available in everyCommissionerate of Central Excise. While making the payment of service tax to the credit of


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Central Govt., head of account should be correctly and properly indicated under major andminor heads and sub-heads to avoid misclassification.

If the Assessee is an Individual or a Proprietary or Partnership firm, the service tax is to bepaid on quarterly basis. The payment is to be made by the 5th day of the month followingthe quarter. For example, Service Tax for the quarter ending 30th June is to be paid by 5th

July.In respect of Corporate and other categories, the tax is payable on monthly basis and is tobe paid by 5th day of the succeeding month.

The Service Tax for a particular period is payable on the value of taxable service received inthat period and not on the gross amount billed to the client.

In case of delay in making payment of Service Tax to the Government within the prescribedor stipulated period, the interest is payable at the rate of 1.25% per month or part thereof.The interest is to be computed on the amount of Service Tax due or unpaid.

Filing of Returns for Service Tax as per ReportingRequirement

The Service Tax Assessees are required to file a half yearly return in Form ST-3 in triplicate,to the Superintendent, Central Excise, dealing with Service Tax work. The return is to befiled within 5th day from the last day of the half-year it relates to and should be accompaniedby copies of all T.R.6 Challans issued in the relevant period. Thus, the returns for half yearending 30th September and 31st March are to be filed by 5th October and 31st Marchrespectively. Further, Assessees filing the return for the first time should also furnish to theDepartment the list of all the accounts maintained by them, relating to the Service Tax.

Credit of Service Tax for all the input services usedAn output service provider is allowed to avail Service Tax credit of the Service Tax paid onall input services in the following manner:

Where the input service falls in the same category of taxable service as that of outputservice, Service Tax credit shall be allowed to be taken on such input service forwhich invoice or bill or challan is issued on or after the sixteenth day of August, 2002;

In any other case, Service Tax credit is allowed on such input service for whichinvoice or bill or challan is issued on or after the fourteenth day of May 2003;

The invoice or bill or challans as the case may be shall contain the following details:

Serial Number of the document

Date of issue

Description and value of input service

Amount of Service Tax paid

Service Tax Registration No.

Address of Input service provider


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Availing Service Tax CreditThe output service provider to avail Service Tax credit shall submit to the Superintendent ofCentral Excise, a return in the form annexed to the Service Tax Credit Rules, 2003 alongwith Form ST-3.

Input Credit Accumulation and Adjustment at the time ofpayment of Service Tax

Service Tax credit availed on input service may be utilized for payment of Service Tax onoutput service. Since no refund of any excess credit available is admissible, the Assesseehas to utilize the same on payment of Service Tax. While paying Service Tax on the outputservice, the service tax credit shall be utilized only to the extent such credit is available onthe last date of the month for payment of Service Tax relating to the month or in case wherethe Assessee is an individual or proprietary or partnership firm to the extent the credit isavailable on the last day of the quarter for payment of Service Tax relating to the quarter.

Some common types of Services used in Service Tax Credit are:

Telephone (including Mobile) General Insurance Advertising agencies

Courier agencies

Air travel agents (1st July, 1997)

Architects

Interior Decorators

Management Consultants

Practicing Chartered Accountants Practicing Company Secretaries Practicing Cost Accountants Facsimile (fax)

Banking and other financial services

Rail travel agents.

Maintenance & repair services

Commission and Installation Services Internet Provider

Service Tax Rate Various Type of Service Providers with multiple numbers of Services under different

Group/Type for different transaction types.


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At present the rate of service tax is common for all type of services @10% from 10 th September 2004.

Abatement in Service Tax to some Specific Services for example Transportation.

There are various set offs in form of service tax credit which can be availedagainst output Services

Education CessAn additional surcharge (called as Education Cess) to finance the Government commitmentto universalize quality basic education has been levied. The rate of education cess is 2percent of Service Tax.

It is applicable for the assessment year 2005-06 and to all services falling under Service TaxSlab.

Reports The Service Tax Assessee are required to file a half yearly return in Form ST-3.The

return is to be filed within 5th day from the last day of the half year it relates to andshould be accompanied by copies of all T.R.6 Challans issued in the relevant period.

Features incorporated in the India localization:

Data Capture of Service Tax Rates for different Services through Object AccountMapping for Corporate.

Calculate the Service Tax Amount from the Receipt Vouchers based on different

Services. The Module meets the Objective of supporting the Reporting Requirements.

Issuing Annexure for TR-6 Challan in form of Reports on a Monthly Yearly Basis.

Meets the requirements specified by Service Tax Act, 1994

Fulfill the Requirement for Availing of Service Tax Credit (Input Service CreditSummary)

Flexible to include future needs. Prints all Major Reports and Annexure for Forms to be submitted to Service Tax

Authority.

Reconciliation of service tax and Education Cess of G.L. with Localisation Module.


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Service Tax Module Flow Chart

Invoicing & Expensedata from JD TableF0911

Service TaxDescription datafrom LocalizationTable F75IS10

Receipt Detailupdated from F03B14,Vendor PaymentDetails updated from

F0414 and GeneralPayments DetailsUpdated usingapplication P75IS15.

Data Populated inLocalization MasterTable F75IS01(Service Tax

Register)

Challen details areupdated usingapplicationsR75IS06 and

R75IS07

Service Tax Report generated forStatutory Purpose such as Annexure forTR-6 Challan, Form ST-3 (Half Yearly),Input Service Credit Summary.


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Service Tax CalculationThe Service Tax Calculation process is used for Reporting all the Services Provided for aparticular period and Credit availed against the same. For calculating Service Tax, user hasto enter Object Account, which is mapped in Chart of Accounts for the Services provided orServices availed and define the service tax rates.

Service Tax program does the following:

The user will define and enter the Object Account in P75IS11 and will map the sameObject Account with the services defined in Chart of accounts under Account byBusiness Unit for that particular company / Document company.

The user will define Service Type and Tax Rate in P75IS12 as per Service tax actand abatement rate if any for that particular service.

After the user passed JE in AR, AP or GA, the user will select the data fromapplication P75IS01 as per Service Type defined or mapped in object Accountas per batch type IB, V or G Respectively.

Service Tax Program will update the data selected in localization tableF75IS10.After update, the program will take the Receipt details from F03B14,

payment details from F0414 and general payment details from application.

P75IS15 and the data will be populated in Localization Master Table F75IS01(Service Tax Register),

The Challan details are updated using applications R75IS06 and R75IS07

The program will generate various reports for availing credit, service tax payments tobe made and will update all the Reports required for statutory purpose

The user can avail following Reports from the Service Tax Program

Annexure for TR-6 Challan Input Service Summary Report

Half Yearly Return (ST -3)

Update Credit Details

Update Service Tax Challan Details

Reconciliation report of Service tax and Education cess of GL with LocalizationModule.


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Service Tax Overview

Reports incorporated in the India localization:

Input Service Credit SummaryThis report will be generated on the basis of input service provider for Service typewise for availing Credit against output services as per set up made for vendor andwill be generated as per period defined in processing option.

T.R.6 Challan Update

This Report will required to be generated on a monthly basis to get necessaryInformation for the Service Tax payment to be made to the Department.

Form ST-3 Half Yearly Returns

This Report is required to be generated and submitted as per each Service type wisefor every Half Year ended to the Service Tax Department as per statutoryrequirement

Update Credit Details

The system Updates the Credit Details for Input Service Credit to be taken on amonthly basis as defined in Processing Option.

Update Service Tax Challan Details

The System Updates the Service Tax Payment required to be made to Departmenton a monthly basis as defined in Processing Option.

Reconciliation ReportsThis reports will reconcile the service tax and education cess calculated inlocalization module with the service tax and education cess of general ledger andindicate the difference if any.

Applications Object Account Mapping

Service Tax Rate Master

Update General Payments Service Tax Cash Receipts Master Maintenance

Update Service

Tax Data


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Reports Update Cash Receipts

Update Vendor Payments

Annexure for TR - 6 Challan nput Service Credit Summary

Form ST 3

Reconcile Service Tax Data with GL

List of Service Tax Tables F75IS01: Service Tax Register

F75IS10: Object Account / Service Tax Rate Master F75IS11: Service Tax Rate Master

Service Tax Menu (G75IST)From Menu G75IST select System Setup and then Select Service Tax Rate Maintenance


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Setup

Define Service Tax Rate (P75IS12)This program allows the user to define Service Tax Rate and Education Cess Applicable onvarious types of services as defined in service tax act and incorporated by Finance Bill fromtime to time and if any abatement applicable on any particular services and all otherfunctions associated with these rates.

To add new Services click on ADD option button or to modify any existing service details,select that particular service and click. The system will display the screen with Service Typeand Tax Rate, Cess and abatement % as below and the user have option to modify orchange Service Tax Rates.


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Service Tax object Account Mapping (P75IS11)

From Menu G75IST select System Setups and then Select Object Account Mapping.


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This Program allows the user to Map Object Account with service type as defined inapplication P75IS12 and user can define the start date from which the tax is applicable onthe service. The user cannot modify the existing Start date already defined on ObjectAccount Mapping Screen and the only option for user is to delete the same or add new witha different start date.

Object Account description

Field Description

Object Account / Subsidiary Object Account and subsidiary as defined inP75IS11 and duly Map the same records withobject account and subsidiary as defined in thesystem as per Chart of Account set up.

Service Type Service Type as defined in Service Tax RateMaster P75IS12 which will be Mapped withObject Account P75IS11 in Localization Table

Service Tax Rate % Service Tax Rate % as defined in Service TaxRate Master P75IS12 for all the type of Services

Education Cess Rate Education Cess Rate % defined in Service TaxRate Master P75IS12 for all the type of Services


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Field Description

Abatement % Abatement % defined in Service Tax Rate MasterP75IS12 for all such type of Services that will beavailing Waiver as per Notification from Govt. inService Tax Act.

Start Date Effective Date from when the defined Servicescame into existence as per Service Tax Act.

Tax Object account The Tax object account, which is defined in chartof accounts as per G.L.

Tax Subsidiary The Tax Subsidiary account, which is defined inchart of accounts as per G.L.

Cess Object Account The Cess object account, which is defined inchart of accounts as per G.L.

CESS Subsidiary The Cess Subsidiary account, which is defined inchart of accounts as per G.L.


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Daily Processing

Update Service Tax Data (P75IS01)From Menu G75IST select Daily Processing and then Select Update Service Tax Data.

This Process will do the following:

Field DescriptionObject Account The object account to be entered by User, which

Validate from application object account MappingP75IS11.

Company / Doc Company Company / Document Company existing inAddress Book Master.

Ledger Type Ledger type will be AA by default.

From Date From date to be used for Data Selection.

To Date End date to be used for Data Selection.

Batch Type Valid Batch type as defined for Receipts (IB) orPayment (V) or General Type (G).

Business Unit The Business Unit of Respective Company.

Taxable Amount This is the amount after abatement on whichservice tax will be calculated.

Tax Amount The Service Tax calculated in Localizationmodule on taxable amount.

Cess Amount The Cess calculated in Localization module ontaxable amount.

Start Date Start Date of Service (Only to be used forAMCs).

End Date End Date of Service (Only to be used for AMCs).

Account Number Valid account number as defined in chart ofaccount set up for Receipts (IB) or Payment (V)

or General Type (G).Batch Number The number generated from invoice entry.

Address Number The number created in P04012 for supplier andP03013 in customer master.

G/L Tax Amount Service Tax amount updated from G.L. Account.

G/L Cess Amount Cess Tax amount updated from G.L. Account.


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This program allows the user to select service tax invoice Data through the object accountas defined in application P75IS11 and Company as defined in P01012 address master andDouble Click on the same.


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After Double Click, the program will select the data and press OK; the selected data will bepopulated in localization file F75IS01.

Update Cash Receipts (R75IS01)From Menu G75IST select Daily Processing and then Select Update Cash Receipts. ThisReport will process the data for batch type IB only.


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The report will search records pending for Cash Receipt details update and will search forthese details in JDE table F03B14. Once it gets the payment for a particular invoice it willget the Amount, Receipt date and Payment ID and update the information in localizationtable F75IS01. It will also create a Extension line if the full amount is not receives for theinvoice and show balance amount as receivable for future update.


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Processing Options

The user has to select Company / Document company for which cash receipts details isrequired in processing option.


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The Report will update the cash receipts, service tax payable amount and will be displayedas below.

Update Vendor Payments (R75IS02)

From Menu G75IST select Daily Processing and then Select Update Vendor Payments. ThisReport will process the data for batch type V only.


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The report will search records pending for Vendor payment details update and will searchfor these details in JDE table F0414. Once it gets the payment for a particular invoice it willget the Amount, Payment date and Payment ID and update the information in localizationtable F075IS01. It will also create a Extension line if the full amount is not paid for theinvoice and show balance amount as payable for future update.


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Processing Options

The user has to select Company / Document company for which vendor payment details arerequired in processing option.


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The Report will update the vendor payment details in localization table (F75IS01) withservice tax amount and will be displayed as below.

Update General Payments -(P75IS15)From Menu G75IST select Daily Processing and then Select Update General Payments.

This Report selects the data for batch type G only.


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This program allows the user to update General Payment Details, Service Tax details andEducation Cess as per Service Type and Service Tax Rates. The User has to select thedata and it is mandatory to input address number. The User Cannot change Invoice amountbut have option to Change the service tax Amount and payment date. Once the payment IDGenerated, the user cannot modify the Record.


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From Menu G75IST select Daily Processing and then Select Update General Payments.This Application selects the data for batch type G only.

Field Description

G/L Date Document G/L Date

Company / Doc Company Company / Document Company existing inAddress book master.

Service Type Service Type as defined in Service Tax RateMaster P75IS12.

Batch Type G Batch Type

Address Number Valid address number from JD Table F0401,This is a mandatory input.

Invoice Amount Actual invoice amount.

Service Tax Amount Service Tax amount as calculated as perService Tax Rate % defined in Service TaxRate Master P75IS12.


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Field Description

Education Cess Amount Education Cess amount as calculated as percess rate defined in Service Tax Rate MasterP75IS12.


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Periodic Processing

Annexure for TR - 6 (R75IS03)From Menu G75IST select Periodic Processing and then Select Annexure for TR-6 Challan.This Report display the data for Services which are invoiced/billed in following format -

Annexure to TR-6 report will summaries the Service tax register data as per statuaryrequirements such as No. of Clients served, No. of bills raised, Total amount of bills, Amountrealized out of bills for current month, Amount realized out of previous bills and total amountrealized for the month covered in challan filing period.

Processing Options

Input Service Credit Summary (R75IS04)From Menu G75IST select Periodic Processing and then Select Input Service Summary.

This Report will select data for company and Doc Co and period from processing option anddisplay the data in prescribed format showing information regarding Input service billsbooked and paid during the reporting period and also summaries the details of CreditOpening balance from previous period, available, utilized and closing balance.


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This Report display the data for Credit availed against Input Services from Vendor infollowing format:

Date of Payment, Invoice Date, and Supplier Name, Details of Input Service provider,Service tax Registration Number, Address, City, Amount Paid, Service Tax and Cess basedon Month and Year of Document Company.

Processing Options

Field Description

Month From Start Period from which Input Service creditreport is required to be taken.

Year From Start Year from which Input Service credit reportrequired to be taken.

Month To End Period till which Input Service credit Reportis required to be taken

Year To End Year till which Input Service credit Report isrequired to be taken

Company Company existing in Address Book Master.

Document Company Document Company existing in Address BookMaster.

Service Tax Type Code This type code will be used by the program tocapture the Service tax registration Number ofthe Vendor from its Address book record-whoswho information.


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Field Description

Year From Start Year from which Input Service credit reportrequired to be taken.

Month To End Period till which Input Service credit Reportis required to be taken

Year To End Year till which Input Service credit Report isrequired to be taken



Service Tax Type Code This type code will be used by the program tocapture the Service tax registration Number ofthe Vendor from its Address book record-whoswho information.

Form ST - 3 (R75IS05)From Menu G75IST select Periodic Processing and then Select Form ST-3.This Reportdisplay the data for Form ST-3 in the following Format:

Name of Taxable Services provided, Month/ Year, Value of Taxable Service charged orbilled, value of Taxable Service Realised, Amount of Service Tax payable, Amount ofService tax adjusted in terms of rule 6 of Service Tax and Amount of Interest Payable basedon Month and Year of Document Company.

Processing Options

Field Description



Month From The Month from which Service Tax is Charged orBilled

Year From The Year from which Service Tax is Charged orBilled

Month To The Month till which Service Tax is Charged orBilled

Year To The Year till which Service Tax is Charged orBilled

Type Code Type Code that exists in Whos Who informat ionin Address book of the system.


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Field Description

Name of Addressee Assessee name taken from Address BookMaster, if left Blank in Processing Option.

The Report will be useful for filing half yearly return which is a statutory requirement as pereach service type wise and displayed as below.

Update Credit Details (R75IS06)From Menu G75IST select Periodic Processing and then Select Update Credit Details.

This Report will select data for company and Doc Co and period from processing option andupdate the credit availed details in the Service tax register file. This report will also updatethe bank details where the net Tax was deposited after availing such credit.

This Report display the data for Credit availed in the following Format:

Challan Number, Challan Date, Total Service Tax Amount and Total Cess Amount based onMonth, Year of Document Company and Service Tax Amount.

Processing Options

Field Description



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Field Description


Month Month number for which Credit availed on whichInput Service credit taken.

Year Year for which credit availed on which InputService credit taken

Service Tax Service Tax rate defined in Service Tax RateMaster for batch type V and G.

Education Cess Education Cess Rate defined in Service Tax RateMaster for batch type V and G

Bank Address Number The Address number of bank as defined in TR-6Challan in which Service Tax amount is paid andcredit availed.

Challan Date Challan Date as defined in TR-6 Challan

Challan Number Challan Number which will be taken as per totalnumber of TR-6 Challan Deposited in bank.

The Report will update credit details as per the total credit available as on date and willdisplayed as below.


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Update Challan Details (R75IS07)From Menu G75IST select Periodic Processing and then Select Update Challan Details.This Report will select data for company and Doc Co and period from Processing option andupdate the challan details in the Service tax register File. This Report will also update the

bank details where the Tax was deposited.This report is required to update the challan details in Service tax register for the documentsfor which the service tax liability is paid in a particular month in following format

Challan Number, Challan Date, Total Service Tax Amount and Total Cess Amount based onMonth, Year of Document Company and Service Tax Amount.

Processing Options

Field Description



Month Month number as per TR -6 Challan for whichService Tax Payment to be deposited to ServiceTax Authority.

Year Year as per TR-6 Challan for which Service TaxPayment is deposited to Service tax Authority

Service Tax Service Tax rate defined in Service Tax RateMaster for batch type IB.

Education Cess Education Cess Rate defined in Service Tax RateMaster for batch type IB

Bank Address Number The Address number of bank as defined in TR-6Challan in which Service Tax amount is paid andcredit availed.

Challan Date Date as per TR-6 Challan on which Service TaxAmount is deposited in bank

Challan Number Total number of TR-6 Challan which is taken asper deposit made in bank.


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The Report will update the challan details and displayed as below


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Advance & Technical Operations (G75IST-3)

Service Tax Cash Receipt Master MaintenanceFrom Menu G75IST select Advance & Technical Operations and then select Service TaxCash Receipt Master Maintenance This Report display the Service Tax Data based onObject Account, Document Type, Batch Type and Document Company Wise.

The document which are voided or deleted from the AR /AP File can be deleted fromlocalization table by selecting the data and delete the same based on batch type.

Reconcile Service Tax Data with GL (R75IS08)From Menu G75IST select Advance & Technical Operations and then select ReconcileService Tax Data with GL.

This Report will display the records having difference, if any, in Service Tax/Cess Data inlocalization table and Service Tax/Cess booked in GL.

Processing Options

Field Description



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Field Description


From Date To be used as Date Range for data selection(based on GL Date)

To Date To be used as Date Range for data selection(based on GL Date)

Object Account /Subsidiary for Service Tax Object Account to Capture Service Tax Amountfrom GL

Object Account /Subsidiary for Education Cess Object Account to Capture Education Cess datafrom GL

Reconcile GL with Service Tax (R75IS010)From Menu G75IST select Advance & Technical Operations and then select Reconcile GLwith Service Tax.

This Report will display all the records based on data selection from GL and showcorresponding amount of Service Tax and Education Cess from localization.

Processing Options

Field DescriptionCompany Company existing in Address Book Master.


From Date To be used as Date Range for data selection(based on GL Date)

To Date To be used as Date Range for data selection(based on GL Date)

Object Account /Subsidiary for Service Tax Object Account to Capture Service Tax Amountfrom GL

Object Account /Subsidiary for Education Cess Object Account to Capture Education Cess data

from GL

Service Tax User Manual

Documents

Transcript of Service Tax User Manual