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 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.

 
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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Taxalertindia: Service tax accounting codes for payment of tax
Service tax accounting codes for payment of tax
Taxalertindia
http://www.taxalertindia.com/2012/12/service-tax-accounting-codes-for.html
http://www.taxalertindia.com/
http://www.taxalertindia.com/
http://www.taxalertindia.com/2012/12/service-tax-accounting-codes-for.html
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