.

All services at glance are reproduced below which is specified by CBEC. After introducing New Service Tax Law “Negative List Era” the CBEC feel the requirement for re-introducing the old accounting code of services which is useful in statistical purpose also.

Circular No.165/16/2012 -ST (F.No.341/21/2012-TRU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Tax Research Unit, 146-F, North Block,

New Delhi, 20th November, 2012

To

Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director General (Central Excise Intelligence),  Director General (Audit),Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All)

Madam/Sir,

Subject: Restoration of service specific accounting codes for payment of service tax – regarding.

1.Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012. Accounting code for the purpose of payment of service tax under the Negative List approach [“All Taxable Services” – 00441089] was prescribed vide Circular 161/12/2012 dated 6th July, 2012.

  1. Subsequent to the issuance of the Circular, suggestions were received from the field formations that the service specific old accounting codes should be restored, for the purpose of statistical analysis; also it was suggested that list of descriptions of services should be provided to the taxpayers for obtaining registration. These suggestions were examined and a decision has been taken to restore the service specific accounting codes. Accordingly, a list of 120 descriptions of services for the purpose of registration and accounting codes corresponding to each description of service for payment of tax is provided in the annexure to this Circular.
  2. Descriptions of taxable services given in the annexure are solely for the purpose of statistical analysis. On the advice of the office of the C & AG, a specific sub-head has been created for payment of “penalty” under various descriptions of services. Henceforth, the sub-head “other receipts” is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head “deduct refunds” is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax.
  3. Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services given in the Annexure. Where registrations have been obtained under the description ‘All Taxable Services’, the taxpayer should file amendment application online in ACES and opt for relevant description/s from the list of 120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the description ‘all taxable services’, such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.
  4. Officers in the field formations are instructed to extend necessary guidance to the tax payers regarding the selection of appropriate description of taxable service and facilitate the payment of service tax/cess due under the appropriate accounting code. Trade Notice/Public Notice may be issued to the field formations and tax payers. Please acknowledge receipt of this Circular. Hindi version follows.
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(J.M.Kennedy)

Director, TRU

Tel: 011-23092634

Email: jm.kennedy@nic.in


 

ANNEXURE TO CBEC CIRCULAR No.165/16/2012-ST

DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX

No. Finance
Act,1994 erstwhile Section 65(105)
All Services at Glance Accounting Codes
Tax
Collection
Other
Receipts
(interest)
Penalties Deduct
Refunds
(for use by the field formations)
1 (a) Stockbroker service 00440008 00440009 00441298 00440121
* (b) Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440003 00440119 00441296 00440122
* (c) Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440015 00440020 00441301 00440021
2 (d) General insurance service 00440005 00440006 00441297 00440120
3 (e) Advertising agency services 00440013 00440016 00441299 00440017
4 (f) Courier agency service 00440014 00440018 00441300 00440019
5 (g) Consulting engineer services 00440057 00440058 00441310 00440059
6 (h) Custom House Agent service 00440026 00440027 00441302 00440028
7 (i) Steamer agent services 00440029 00440030 00441303 00440031
8 (j) Clearing and forwarding agent services 00440045 00440046 00441306 00440047
9 (k) Manpower recruitment/supply agency service 00440060 00440061 00441311 00440062
* (ka) Goods Transport Operator
[This description is not to be used since omitted and clubbed under (zzp) Transport of goods by road – goods transport agency service” (zzp)]
00440067 00440068 00441313 00440069
10 (l) Air travel agent services 00440032 00440033 00441304 00440034
11 (m) Mandap keeper service 00440035 00440036 00441305 00440037
12 (n) Tour operator services 00440063 00440064 00441312 00440065
13 (o) Rent-a-cab scheme operator services 00440048 00440049 00441307 00440050
14 (p) Architect services 00440072 00440073 00441314 00440074
15 (q) Interior decoration/ Designer services 00440076 00440077 00441315 00440078
16 ( r) Management or business consultant service 00440116 00440117 00441325 00440118
17 (s) Chartered accountant services 00440092 00440093 00441319 00440094
18 (t) Cost accountant service 00440096 00440097 00441320 00440098
19 (u) Company secretary service 00440100 00440101 00441321 00440102
20 (v) Real estate agent service 00440104 00440105 00441322 00440106
21 (w) Security/ detective agency service 00440108 00440109 00441323 00440110
22 (x) Credit rating agency service 00440088 00440089 00441318 00440090
23 (y) Market research agency service 00440112 00440113 00441324 00440114
24 (z) Underwriter service 00440084 00440085 00441317 00440086
* (za) Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
00440080 00440081 00441316 00440082
25 (za) Scientific & technical consultancy services 00440125 00440126 00441326 00440127
26 (zb) Photography service 00440129 00440130 00441327 00440131
27 (zc) Convention service 00440133 00440134 00441328 00440135
* (zd) Telegraph authority” leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440137 00440138 00441329 00440139
* (ze) Telegraph authority” telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440141 00440142 00441330 00440143
* (zf) Telegraph authority” telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440145 00440146 00441331 00440147
* (zg) Telegraph authority” facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440149 00440150 00441332 00440151
28 (zh) Online information and database access service and/ or retrieval service through computer network 00440153 00440154 00441333 00440155
29 (zi) Video production agency/ video tape production service 00440157 00440158 00441334 00440159
30 (zj) Sound recording studio or agency services 00440161 00440162 00441335 00440163
31 (zk) Broadcasting service 00440165 00440166 00441336 00440167
32 (zl) Insurance auxiliary service in relation to general insurance 00440169 00440170 00441338 00440171
33 (zm) Banking and other Financial services 00440173 00440174 00441339 00440175
34 (zn) Port service (major ports) 00440177 00440178 00441341 00440179
35 (zo) Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] 00440181 00440182 00441343 00440183
* (zp) Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)] ———– ————- ———– ————-
36 (zq) Beauty parlours /beauty treatment 00440209 00440210 00441361 00440211
37 (zr) Cargo handling service 00440189 00440190 00441348 00440191
38 (zs) Cable operators 00440217 00440218 00441366 00440219
39 (zt) Dry cleaning service 00440221 00440222 00441369 00440223
40 (zu) Event management 00440197 00440198 00441353 00440199
41 (zv) Fashion design 00440213 00440214 00441363 00440215
42 (zw) Health club and fitness centre service 00440205 00440206 00441358 00440207
43 (zx) Life insurance service 00440185 00440186 00441346 00440187
44 (zy) Insurance auxiliary service concerning life insurance business 00440185 00440186 00441346 00440187
45 (zz) Rail travel agent’s service 00440201 00440202 00441356 00440203
46 (zza) Storage and warehousing services 00440193 00440194 00441350 00440195
47 (zzb) Business auxiliary service 00440225 00440226 00441371 00440227
48 (zzc) Commercial training or coaching 00440229 00440230 00441374 00440231
49 (zzd) Erection, commissioning and installation 00440233 00440234 00441376 00440235
50 (zze) Franchise service 00440237 00440238 00441384 00440239
51 (zzf) Internet caf© 00440241 00440242 00441386 00440243
52 (zzg) Maintenance or repair service 00440245 00440246 00441388 00440247
53 (zzh) Technical testing and analysis service 00440249 00440250 00441389 00440251
54 (zzi) Technical inspection and certification agency service 00440249 00440250 00441389 00440251
* (zzj) Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)] ——— ———– ———— ———-
55 (zzk) Foreign exchange broker service 00440173 00440174 00441339 00440175
56 (zzl) Other port (minor port) service 00440177 00440178 00441341 00440179
57 (zzm) Airport services by airport authority 00440258 00440259 00441391 00440260
58 (zzn) Transport of goods by air 00440266 00440267 00441393 00440268
59 (zzo) Business exhibition service 00440254 00440255 00441390 00440256
60 (zzp) Transport of goods by road/goods transport agency service 00440262 00440263 00441392 00440264
61 (zzq) Construction services other than residential complex, including commercial/industrial buildings or civil structures 00440290 00440291 00441399 00440292
62 (zzr) Services by holder of intellectual property right providing intellectual property services other than copyright 00440278 00440279 00441396 00440280
63 (zzs) Opinion poll agency service 00440274 00440275 00441395 00440276
64 (zzt) Outdoor catering 00440051 00440052 00441308 00440053
65 (zzu) Services by a programme producer 00440286 00440287 00441398 00440288
66 (zzv) Survey and exploration of mineral 00440270 00440271 00441394 00440272
67 (zzw) Pandal or shamiana service 00440054 00440055 00441309 00440056
68 (zzx) Travel agent for booking of passage(other than air/rail travel agents) 00440294 00440295 00441400 00440296
69 (zzy) Services provided by recognised/registered associations in relation to forward contracts 00440282 00440283 00441397 00440284
70 (zzz) Transport of goods through pipeline or other conduit 00440302 00440303 00441430 00440304
71 (zzza) Site formation and clearance, excavation, earth moving and demolition services 00440306 00440307 00441431 00440308
72 (zzzb) Dredging of rivers, ports harbours, backwaters, estuaries, etc. 00440310 00440311 00441432 00440312
73 (zzzc) Survey and map making service 00440314 00440315 00441433 00440316
74 (zzzd) Cleaning services 00440318 00440319 00441434 00440320
75 (zzze) Club or association service 00440322 00440323 00441435 00440324
76 (zzzf) Packaging service 00440326 00440327 00441436 00440328
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