Service tax – Accounting Codes for Hotel and Restaurant Services
- Thursday, April 21, 2011, 8:00
- Service Tax
- Notification
CIRCULAR NO 136/5/2011-ST, Dated: April 20, 2011
Subject: Accounting Codes for the taxable services introduced vide the Finance Act, 2011 — regarding.
Heads of Account under the Major Head “0044-Service Tax” in respect of the new taxable services have been allotted by the Office of the Principal Chief Controller of Accounts, CBEC.
2. Accounting Codes for the purpose of payment of service tax are as follows:
| Sl.No . | Taxable Services | Accounting Code | ||
| Tax Collection | Other Receipts | Deduct Refunds | ||
| (1) | (2) | (3) | (4) | (5) |
| 1. | Service provided by a restaurant having air-conditioning and license to serve alcoholic beverages in relation to serving of food or beverage, including alcoholic beverages or both, in its premises [Finance Act 1994, Section 65(105) ( zzzzv )] | 00441067 | 00441068 | 00441069 |
| 2. | Service provided by a hotel, inn, guest house, club or campsite in relation to providing of accommodation for a continuous period of less than three months[Finance Act 1994, Section 65(105) ( zzzzw )] | 00441070 | 00441071 | 00441072 |
Note: A. The sub-head “other receipts” is meant for interest, penalty, leviable on delayed payment of service tax
B. The sub-head “deduct refunds” is not to be used by the assessees, as it is meant for the Revenue/Commissionerates while allowing refund of tax
C. Primary education cess on all taxable services will be booked under 00440298 and Secondary Higher Education Cess will be booked under 00440426
D. If NSDL have issued any dummy codes for revenue collection and interest/penalty for the above services, all these dummy codes should be treated as void and may be replaced by the correct account codes as stated above
3. Description of taxable services provided at column (2) of the table for ease of reference, does not restrict the scope of the taxable service.
4. Trade Notice/Public Notice may be issued to the field formations and taxpayers.
5. Please acknowledge receipt of this Circular. Hindi version follows.
F.No.335/5/2006-TRU
(J. M. Kennedy)
Director (TRU)
Related posts:
- Service Tax – Accounting Codes for new services
- Accounting Codes for the new taxable services introduced vide the Finance (No. 14) Act, 2010- Service Tax Circular No. 124/6/2010-TRU, dated 29-6-2010
- Service Tax on Hotel Accommodation, Restaurant Services Restructured – Budget 2011-12
- FAQ on Service Tax on receipt of services from outside India [Import of services]
- Transport of goods by air service/road service/rail service – Exemption to services, as specified in section 65(105)(zzzp)/(zzp) and (zzn), provided to a person located in India when goods are transported from outside India to a final destination outside India
Dear sir
Would you please give me a date from which service tax liability would be applicable for service given by hotel or restaurant