Service tax department amended the rules of service tax. Service tax department also made amendment in the service tax form ST-1. The depar...
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.
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Sl.No.
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Description of taxable service (Choose from ANNEXURE)
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1
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2
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Different accounting codes for payment of service tax asre as under.
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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Accounting Codes
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Finance Act, 1994 erstwhile section 65(105)
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Descriptions of Taxable Services
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Tax Collection
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Other Receipts (interest)
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Penalties
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Deduct Refunds (for use by the field formations)
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(a)
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Stockbroker service
|
440008
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440009
|
441298
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440121
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(b)
|
Telegraph authority-telephone
connection [(b) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
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440003
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440119
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441296
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440122
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(c)
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Telegraph authority-pager[(c ) was
omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
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440015
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440020
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441301
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440021
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(d)
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General insurance service
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440005
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440006
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441297
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440120
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|
(e)
|
Advertising agency services
|
440013
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440016
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441299
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440017
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(f)
|
Courier agency service
|
440014
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440018
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441300
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440019
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(g)
|
Consulting engineer services
|
440057
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440058
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441310
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440059
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(h)
|
Custom House Agent service
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440026
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440027
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441302
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440028
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(i)
|
Steamer agent services
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440029
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440030
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441303
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440031
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(j)
|
Clearing and forwarding agent
services
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440045
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440046
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441306
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440047
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|
(k)
|
Manpower recruitment/supply agency
service
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440060
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440061
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441311
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440062
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|
(ka)
|
Goods Transport Operator
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440067
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440068
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441313
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440069
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|
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[This description is not to be used
since omitted and clubbed under (zzp) Transport of goods by road - goods
transport agency service - (zzp)]
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(l)
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Air travel agent services
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440032
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440033
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441304
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440034
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(m)
|
Mandap keeper service
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440035
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440036
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441305
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440037
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(n)
|
Tour operator services
|
440063
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440064
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441312
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440065
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|
(o)
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Rent-a-cab scheme operator services
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440048
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440049
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441307
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440050
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(p)
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Architect services
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440072
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440073
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441314
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440074
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(q)
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Interior decoration/ Designer
services
|
440076
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440077
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441315
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440078
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(r)
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Management or business consultant
service
|
440116
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440117
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441325
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440118
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(s)
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Chartered accountant services
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440092
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440093
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441319
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440094
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(t)
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Cost accountant service
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440096
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440097
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441320
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440098
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(u)
|
Company secretary service
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440100
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440101
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441321
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440102
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(v)
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Real estate agent service
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440104
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440105
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441322
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440106
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(w)
|
Security/ detective agency service
|
440108
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440109
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441323
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440110
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|
(x)
|
Credit rating agency service
|
440088
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440089
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441318
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440090
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|
(y)
|
Market research agency service
|
440112
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440113
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441324
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440114
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(z)
|
Underwriter service
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440084
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440085
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441317
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440086
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(za)
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Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
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440080
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440081
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441316
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440082
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|
(za)
|
Scientific & technical
consultancy services
|
440125
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440126
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441326
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440127
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|
(zb)
|
Photography service
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440129
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440130
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441327
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440131
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|
(zc)
|
Convention service
|
440133
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440134
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441328
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440135
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|
(zd)
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Telegraph authority - leased
circuit [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440137
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440138
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441329
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440139
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|
(ze)
|
Telegraph authority - telegraph
service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440141
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440142
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441330
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440143
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|
(zf)
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Telegraph authority - telex service
[omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440145
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440146
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441331
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440147
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|
(zg)
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Telegraph authority - facsimile
service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440149
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440150
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441332
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440151
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|
(zh)
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Online information and database
access service and/ or retrieval service through computer network
|
440153
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440154
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441333
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440155
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|
(zi)
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Video production agency/video tape
production service
|
440157
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440158
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441334
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440159
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|
(zj)
|
Sound recording studio or agency
services
|
440161
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440162
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441335
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440163
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|
(zk)
|
Broadcasting service
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440165
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440166
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441336
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440167
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(zl)
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Insurance auxiliary service in relation
to general insurance
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440169
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440170
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441338
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440171
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(zm)
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Banking and other Financial
services
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440173
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440174
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441339
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440175
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(zn)
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Port service (major ports)
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440177
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440178
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441341
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440179
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(zo)
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Service for repair, reconditioning,
restoration, or decoration or any other similar services, of any motor
vehicle[(zzj) omitted w.e.f 16.6.05]
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440181
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440182
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441343
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440183
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(zp)
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Body corporate other than banks in
relation to banking and other financial services—[ omitted w.e.f. 10.09.04
and clubbed under (zm)]
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-------
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-------
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-------
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-------
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(zq)
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Beauty parlours/beauty treatment
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440209
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440210
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441361
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440211
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(zr)
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Cargo handling service
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440189
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440190
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441348
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440191
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(zs)
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Cable operators
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440217
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440218
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441366
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440219
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(zt)
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Dry cleaning service
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440221
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440222
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441369
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440223
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(zu)
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Event management
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440197
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440198
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441353
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440199
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(zv)
|
Fashion design
|
440213
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440214
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441363
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440215
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|
(zw)
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Health club and fitness centre
service
|
440205
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440206
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441358
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440207
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|
(zx)
|
Life insurance service
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440185
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440186
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441346
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440187
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(zy)
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Insurance auxiliary service
concerning life insurance business
|
440185
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440186
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441346
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440187
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|
(zz)
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Rail travel agent's service
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440201
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440202
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441356
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440203
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(zza)
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Storage and warehousing services
|
440193
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440194
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441350
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440195
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|
(zzb)
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Business auxiliary service
|
440225
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440226
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441371
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440227
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(zzc)
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Commercial training or coaching
|
440229
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440230
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441374
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440231
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(zzd)
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Erection, commissioning and
installation
|
440233
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440234
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441376
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440235
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(zze)
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Franchise service
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440237
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440238
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441384
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440239
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(zzf)
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Internet cafe
|
440241
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440242
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441386
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440243
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(zzg)
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Maintenance or repair service
|
440245
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440246
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441388
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440247
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(zzh)
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Technical testing and analysis
service
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440249
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440250
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441389
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440251
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(zzi)
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Technical inspection and
certification agency service
|
440249
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440250
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441389
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440251
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(zzj)
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Authorised service station [omitted
w.e.f 16.6.05 and clubbed under (zo)]
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-------
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-------
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-------
|
-------
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|
(zzk)
|
Foreign exchange broker service
|
440173
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440174
|
441339
|
440175
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|
(zzl)
|
Other port (minor port) service
|
440177
|
440178
|
441341
|
440179
|
|
(zzm)
|
Airport services by airport authority
|
440258
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440259
|
441391
|
440260
|
|
(zzn)
|
Transport of goods by air
|
440266
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440267
|
441393
|
440268
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|
(zzo)
|
Business exhibition service
|
440254
|
440255
|
441390
|
440256
|
|
(zzp)
|
Transport of goods by road/goods
transport agency service
|
440262
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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
|
