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    Dec 6, 2012

    Service tax accounting codes for payment of tax

    Service tax department amended the rules of service tax. Service tax department also made amendment in the service tax form ST-1. The department issued service tax accounting codes for payment of service tax. Service tax department issued a notification regarding this amendment with a notification no. 48/2012 dated 30 November 2012. The changes in ST-1 form of service tax is as under.

     
    Sl.No.
    Description of taxable service (Choose from ANNEXURE)
    1
    2





    Different accounting codes for payment of service tax asre as under.


    Accounting Codes



    Finance Act, 1994 erstwhile section 65(105)
    Descriptions of Taxable Services
    Tax Collection
    Other Receipts (interest)
    Penalties
    Deduct Refunds (for use by the field formations)
    (a)
    Stockbroker service
    440008
    440009
    441298
    440121
    (b)
    Telegraph authority-telephone connection [(b) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
    440003
    440119
    441296
    440122
    (c)
    Telegraph authority-pager[(c ) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
    440015
    440020
    441301
    440021
    (d)
    General insurance service
    440005
    440006
    441297
    440120
    (e)
    Advertising agency services
    440013
    440016
    441299
    440017
    (f)
    Courier agency service
    440014
    440018
    441300
    440019
    (g)
    Consulting engineer services
    440057
    440058
    441310
    440059
    (h)
    Custom House Agent service
    440026
    440027
    441302
    440028
    (i)
    Steamer agent services
    440029
    440030
    441303
    440031
    (j)
    Clearing and forwarding agent services
    440045
    440046
    441306
    440047
    (k)
    Manpower recruitment/supply agency service
    440060
    440061
    441311
    440062
    (ka)
    Goods Transport Operator
    440067
    440068
    441313
    440069

    [This description is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service - (zzp)]




    (l)
    Air travel agent services
    440032
    440033
    441304
    440034
    (m)
    Mandap keeper service
    440035
    440036
    441305
    440037
    (n)
    Tour operator services
    440063
    440064
    441312
    440065
    (o)
    Rent-a-cab scheme operator services
    440048
    440049
    441307
    440050
    (p)
    Architect services
    440072
    440073
    441314
    440074
    (q)
    Interior decoration/ Designer services
    440076
    440077
    441315
    440078
    (r)
    Management or business consultant service
    440116
    440117
    441325
    440118
    (s)
    Chartered accountant services
    440092
    440093
    441319
    440094
    (t)
    Cost accountant service
    440096
    440097
    441320
    440098
    (u)
    Company secretary service
    440100
    440101
    441321
    440102
    (v)
    Real estate agent service
    440104
    440105
    441322
    440106
    (w)
    Security/ detective agency service
    440108
    440109
    441323
    440110
    (x)
    Credit rating agency service
    440088
    440089
    441318
    440090
    (y)
    Market research agency service
    440112
    440113
    441324
    440114
    (z)
    Underwriter service
    440084
    440085
    441317
    440086
    (za)
    Mechanised slaughterhouse service [omitted vide Finance Act, 2001]
    440080
    440081
    441316
    440082
    (za)
    Scientific & technical consultancy services
    440125
    440126
    441326
    440127
    (zb)
    Photography service
    440129
    440130
    441327
    440131
    (zc)
    Convention service
    440133
    440134
    441328
    440135
    (zd)
    Telegraph authority - leased circuit [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
    440137
    440138
    441329
    440139
    (ze)
    Telegraph authority - telegraph service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
    440141
    440142
    441330
    440143
    (zf)
    Telegraph authority - telex service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
    440145
    440146
    441331
    440147
    (zg)
    Telegraph authority - facsimile service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
    440149
    440150
    441332
    440151
    (zh)
    Online information and database access service and/ or retrieval service through computer network
    440153
    440154
    441333
    440155
    (zi)
    Video production agency/video tape production service
    440157
    440158
    441334
    440159
    (zj)
    Sound recording studio or agency services
    440161
    440162
    441335
    440163
    (zk)
    Broadcasting service
    440165
    440166
    441336
    440167
    (zl)
    Insurance auxiliary service in relation to general insurance
    440169
    440170
    441338
    440171
    (zm)
    Banking and other Financial services
    440173
    440174
    441339
    440175
    (zn)
    Port service (major ports)
    440177
    440178
    441341
    440179
    (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]
    440181
    440182
    441343
    440183
    (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)]
    -------
    -------
    -------
    -------
    (zq)
    Beauty parlours/beauty treatment
    440209
    440210
    441361
    440211
    (zr)
    Cargo handling service
    440189
    440190
    441348
    440191
    (zs)
    Cable operators
    440217
    440218
    441366
    440219
    (zt)
    Dry cleaning service
    440221
    440222
    441369
    440223
    (zu)
    Event management
    440197
    440198
    441353
    440199
    (zv)
    Fashion design
    440213
    440214
    441363
    440215
    (zw)
    Health club and fitness centre service
    440205
    440206
    441358
    440207
    (zx)
    Life insurance service
    440185
    440186
    441346
    440187
    (zy)
    Insurance auxiliary service concerning life insurance business
    440185
    440186
    441346
    440187
    (zz)
    Rail travel agent's service
    440201
    440202
    441356
    440203
    (zza)
    Storage and warehousing services
    440193
    440194
    441350
    440195
    (zzb)
    Business auxiliary service
    440225
    440226
    441371
    440227
    (zzc)
    Commercial training or coaching
    440229
    440230
    441374
    440231
    (zzd)
    Erection, commissioning and installation
    440233
    440234
    441376
    440235
    (zze)
    Franchise service
    440237
    440238
    441384
    440239
    (zzf)
    Internet cafe
    440241
    440242
    441386
    440243
    (zzg)
    Maintenance or repair service
    440245
    440246
    441388
    440247
    (zzh)
    Technical testing and analysis service
    440249
    440250
    441389
    440251
    (zzi)
    Technical inspection and certification agency service
    440249
    440250
    441389
    440251
    (zzj)
    Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]
    -------
    -------
    -------
    -------
    (zzk)
    Foreign exchange broker service
    440173
    440174
    441339
    440175
    (zzl)
    Other port (minor port) service
    440177
    440178
    441341
    440179
    (zzm)
    Airport services by airport authority
    440258
    440259
    441391
    440260
    (zzn)
    Transport of goods by air
    440266
    440267
    441393
    440268
    (zzo)
    Business exhibition service
    440254
    440255
    441390
    440256
    (zzp)
    Transport of goods by road/goods transport agency service
    440262
    440263
    441392
    440264
    (zzq)
    Construction services other than residential complex, including commercial/industrial buildings or civil structures
    440290
    440291
    441399
    440292
    (zzr)
    Services by holder of intellectual property right providing intellectual property services other than copyright
    440278
    440279
    441396
    440280
    (zzs)
    Opinion poll agency service
    440274
    440275
    441395
    440276
    (zzt)
    Outdoor catering
    440051
    440052
    441308
    440053
    (zzu)
    Services by a programme producer
    440286
    440287
    441398
    440288
    (zzv)
    Survey and exploration of mineral
    440270
    440271
    441394
    440272
    (zzw)
    Pandal or shamiana service
    440054
    440055
    441309
    440056
    (zzx)
    Travel agent for booking of passage(other than air/rail travel agents)
    440294
    440295
    441400
    440296
    (zzy)
    Services provided by recognised/registered associations in relation to forward contracts
    440282
    440283
    441397
    440284
    (zzz)
    Transport of goods through pipeline or other conduit
    440302
    440303
    441430
    440304
    (zzza)
    Site formation and clearance, excavation, earth moving and demolition services
    440306
    440307
    441431
    440308
    (zzzb)
    Dredging of rivers, ports harbours, backwaters, estuaries, etc.
    440310
    440311
    441432
    440312
    (zzzc)
    Survey and map making service
    440314
    440315
    441433
    440316
    (zzzd)
    Cleaning services
    440318
    440319
    441434
    440320
    (zzze)
    Club or association service
    440322
    440323
    441435
    440324
    (zzzf)
    Packaging service
    440326
    440327
    441436
    440328
    (zzzg)
    Mailing list compilation and mailing service
    440330
    440331
    441437
    440332
    (zzzh)
    Construction of residential complex service
    440334
    440335
    441438
    440336
    (zzzi)
    Service provided by a registrar to an issue
    440338
    440339
    441439
    440340
    (zzzj)
    Service provided by a share transfer agent
    440342
    440343
    441440
    440344
    (zzzk)
    Automated Teller Machine operations, maintenance or management service
    440346
    440347
    441441
    440348
    (zzzl)
    Service provided by a recovery agent
    440350
    440351
    441442
    440352
    (zzzm)
    Selling of space or time slots for advertisements
    440354
    440355
    441443
    440356
    (zzzn)
    Sponsorship service provided to body-corporate or firm including sports sponsorships
    440358
    440359
    441444
    440360
    (zzzo)
    Transport of passengers embarking on domestic/international journey by air
    440362
    440363
    441445
    440364
    (zzzp)
    Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)
    440390
    440391
    441446
    440392
    (zzzq)
    Business support service
    440366
    440367
    441447
    440368
    (zzzr)
    Auction service
    440370
    440371
    441448
    440372
    (zzzs)
    Public relation management service
    440374
    440375
    441449
    440376
    (zzzt)
    Ship management service
    440378
    440379
    441450
    440380
    (zzzu)
    Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)
    440382
    440383
    441451
    440384
    (zzzv)
    Transport of persons by cruise ship
    440386
    440387
    441452
    440388
    (zzzw)
    Credit card, debit card, charge card or other payment card related services
    440394
    440395
    441453
    440396
    (zzzx)
    Services of telegraph authority in relation to telecommunication service
    440398
    440399
    441454
    440400
    (zzzy)
    Mining of mineral, oil or gas service
    440402
    440403
    441455
    440404
    (zzzz)
    Renting of immovable property services
    440406
    440407
    441456
    440408
    (zzzza)
    Works contract service
    440410
    440411
    441457
    440412
    (zzzzb)
    Development and supply of content for use in telecom services, advertising agency, etc.
    440414
    440415
    441458
    440416
    (zzzzc)
    Asset management including portfolio management and fund management
    440418
    440419
    441459
    440420
    (zzzzd)
    Design service other than interior decoration and fashion designing
    440422
    440423
    441460
    440424
    (zzzze)
    Information technology software service
    440452
    440450
    441461
    440451
    (zzzzf)
    Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP)
    440430
    440431
    441462
    440432
    (zzzzg)
    Services provided by a recognized stock exchange in relation to transaction in securities
    440434
    440435
    441463
    440436
    (zzzzh)
    Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts
    440438
    440439
    441464
    440440
    (zzzzi)
    Services provided by a processing and clearing house in relation to securities, goods and forward contracts
    440442
    440443
    441465
    440446
    (zzzzj)
    Services provided by any person in relation to supply of tangible goods
    440445
    440447
    441466
    440448
    (zzzzk)
    Cosmetic and plastic surgery service
    440460
    440463
    441467
    440466
    (zzzzl)
    Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)
    440470
    440473
    441468
    440476
    (zzzzm)
    Legal consultancy service
    440480
    440483
    441469
    440486
    (zzzzn)
    Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.
    440595
    440596
    441470
    440597
    (zzzzo)
    Health services by a clinical establishment, health check-up/diagnosis, etc.
    440598
    440599
    441471
    440600
    (zzzzp)
    Maintenance of medical records
    440601
    440602
    441472
    440603
    (zzzzq)
    Service of promotion or marketing of brand of goods/services/events
    440604
    440605
    441473
    440606
    (zzzzr)
    Service of permitting commercial use or exploitation of events
    440607
    440608
    441474
    440609
    (zzzzs)
    Electricity exchange service
    440610
    440611
    441475
    440612
    (zzzzt)
    Copyright service - transfer temporarily/permit use or enjoyment
    440613
    440614
    441476
    440615
    (zzzzu)
    Special services provided by builders
    440616
    440617
    441477
    440618
    (zzzzv)
    Restaurant service
    441067
    441068
    441478
    441069
    (zzzzw)
    Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.
    441070
    441071
    441479
    441072

    Other taxable services [services other than the 119 listed above]
    441480
    441481
    441485
    441482
    Tags-service tax accounting codes,accounting codes for service tax,service tax rate list,taxable services,services which are taxable in service tax,service tax payment codes,payment codes for service tax

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