• Dec
  • 06
  • 2012

Service Tax Accounting Codes re-introduced in Registration Form

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SERVICE TAX (FIFTH AMENDMENT) RULES, 2012 – AMENDMENT IN FORM ST-1 AND INSERTION OF ANNEXURE AFTER ACKNOWLEDGEMENT

NOTIFICATION No. 48/2012-ST [F.No. 137/22/2012-ST]/GSR 858 (E), dated 5-12-2012

In exercise of the powers conferred by sub-section(l) read with sub-section (2) of section 94 of the Finance Act, 1994 ( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely: —

1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2012.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in Form ST-1 ,-

(a)  in serial No. 7, for the table, the following table shall be substituted, namely:-

Sl.No.

Description of taxable service (Choose from ANNEXURE)

(1)

(2)

(b)  after the ACKNOWLEDGEMENT, the following Annexure shall be inserted , namely:-

“ANNEXURE

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

Sl. No.

Finance Act, 1994 erstwhile section 65(105)

Descriptions of Taxable Services

Accounting Codes

Tax Collection

Other Receipts (interest)

Penalties

Deduct Refunds (for use by the field formations)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

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 cafe

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

77

(zzzg)

Mailing list compilation and mailing service

00440330

00440331

00441437

00440332

78

(zzzh)

Construction of residential complex service

00440334

00440335

00441438

00440336

79

(zzzi)

Service provided by a registrar to an issue

00440338

00440339

00441439

00440340

80

(zzzj)

Service provided by a share transfer agent

00440342

00440343

00441440

00440344

81

(zzzk)

Automated Teller Machine operations, maintenance or management service

00440346

00440347

00441441

00440348

82

(zzzl)

Service provided by a recovery agent

00440350

00440351

00441442

00440352

83

(zzzm)

Selling of space or time slots for advertisements

00440354

00440355

00441443

00440356

84

(zzzn)

Sponsorship service provided to body-corporate or firm including sports sponsorships

00440358

00440359

00441444

00440360

85

(zzzo)

Transport of passengers embarking on domestic/international journey by air

00440362

00440363

00441445

00440364

86

(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)

00440390

00440391

00441446

00440392

87

(zzzq)

Business support service

00440366

00440367

00441447

00440368

88

(zzzr)

Auction service

00440370

00440371

00441448

00440372

89

(zzzs)

Public relation management service

00440374

00440375

00441449

00440376

90

(zzzt)

Ship management service

00440378

00440379

00441450

00440380

91

(zzzu)

Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)

00440382

00440383

00441451

00440384

92

(zzzv)

Transport of persons by cruise ship

00440386

00440387

00441452

00440388

93

(zzzw)

Credit card, debit card, charge card or other payment card related services

00440394

00440395

00441453

00440396

94

(zzzx)

Services of telegraph authority in relation to telecommunication service

00440398

00440399

00441454

00440400

95

(zzzy)

Mining of mineral, oil or gas service

00440402

00440403

00441455

00440404

96

(zzzz)

Renting of immovable property services

00440406

00440407

00441456

00440408

97

(zzzza)

Works contract service

00440410

00440411

00441457

00440412

98

(zzzzb)

Development and supply of content for use in telecom services, advertising agency, etc.

00440414

00440415

00441458

00440416

99

(zzzzc)

Asset management including portfolio management and fund management

00440418

00440419

00441459

00440420

100

(zzzzd)

Design service other than interior decoration and fashion designing

00440422

00440423

00441460

00440424

101

(zzzze)

Information technology software service

00440452

00440450

00441461

00440451

102

(zzzzf)

Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP)

00440430

00440431

00441462

00440432

103

(zzzzg)

Services provided by a recognized stock exchange in relation to transaction in securities

00440434

00440435

00441463

00440436

104

(zzzzh)

Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts

00440438

00440439

00441464

00440440

105

(zzzzi)

Services provided by a processing and clearing house in relation to securities, goods and forward contracts

00440442

00440443

00441465

00440446

106

(zzzzj)

Services provided by any person in relation to supply of tangible goods

00440445

00440447

00441466

00440448

107

(zzzzk)

Cosmetic and plastic surgery service

00440460

00440463

00441467

00440466

108

(zzzzl)

Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)

00440470

00440473

00441468

00440476

109

(zzzzm)

Legal consultancy service

00440480

00440483

00441469

00440486

110

(zzzzn)

Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.

00440595

00440596

00441470

00440597

111

(zzzzo)

Health services by a clinical establishment, health check-up/diagnosis, etc.

00440598

00440599

00441471

00440600

112

(zzzzp)

Maintenance of medical records

00440601

00440602

00441472

00440603

113

(zzzzq)

Service of promotion or marketing of brand of goods/services/events

00440604

00440605

00441473

00440606

114

(zzzzr)

Service of permitting commercial use or exploitation of events

00440607

00440608

00441474

00440609

115

(zzzzs)

Electricity exchange service

00440610

00440611

00441475

00440612

116

(zzzzt)

Copyright service – transfer temporarily/permit use or enjoyment

00440613

00440614

00441476

00440615

117

(zzzzu)

Special services provided by builders

00440616

00440617

00441477

00440618

118

(zzzzv)

Restaurant service

00441067

00441068

00441478

00441069

119

(zzzzw)

Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.

00441070

00441071

00441479

00441072

120

Other taxable services [services other than the 119 listed above]

00441480

00441481

00441485

00441482


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