20th August,2001.
F.No.V/DGST/30-Misc-33/2001
Directorate of Service Tax
9th Floor :Piramal Chambers
Jijibhoy Lane : Lalbaug: PArel
Mumbai – 400 012.
{Tel: 4102584/86/89 Fax: 417 8515 }
Sub : Service Tax on 15 new services, opening of new Heads of Accounts.
I am directed to say that with the imposition of Service Tax on 15 new services with effect from 16.07.2001, heads of accounts for collection/ receipts/ refunds in relation to the following 15 services have been introduced by the Principal Chief Controller of Accounts, C.B.E.C.. The same are listed herein below as Annexure – I. The Serial Codes and SCCD codes allotted have been mentioned against each new Heads of Accounts.
I am directed to request you to issue suitable trade notices immediately to facilitate unhindered payments of Service Tax by the new assessees.
Sansar Chand
Joint Director : Service Tax
Mumbai
Annexure – I
Head of Account for Service Tax on New Services under Major Head 0044
|
Head of Account |
Description |
Serial Code |
SCCD Code No. |
|
004400131 00440013101 00440013102 00440013103 |
Minor head – Scientific & Technical consultancy Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440124 00440125 00440126 00440127 |
116 113 118 |
|
004400132 00440013201 00440013202 00440013203 |
Minor head – Photography Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440128 00440129 00440130 00440131 |
110 118 113 |
|
004400133 00440013301 00440013302 00440013303 |
Minor head – Convention Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440132 00440133 00440134 00440135 |
115 114 117 |
|
004400134 00440013401 00440013402 00440013403 |
Minor head -Leased circuits Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440136 00440137 00440138 00440139 |
119 110 111 |
|
004400135 00440013501 00440013502 00440013503 |
Minor head – Telegraph Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440140 00440141 00440142 00440143 |
110 119 112 |
|
004400136 00440013601 00440013602 00440013603 |
Minor head – Telex Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440144 00440145 00440146 00440147 |
114 115 116 |
|
004400137 00440013701 00440013702 00440013703 |
Minor head – Facsimile Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440148 00440149 00440150 00440151 |
118 110 111 |
|
004400138 00440013801 00440013802 00440013803 |
Minor head – Online information & database access and/or retrieval Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440152 00440153 00440154 00440155 |
113 116 115 |
|
004400139 00440013901 00440013902 00440013903 |
Minor head – Video tape production Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440156 00440157 00440158 00440159 |
117 112 119 |
|
004400140 00440014001 00440014002 00440014003 |
Minor head – Sound recording Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440160 00440161 00440162 00440163 |
118 111 110 |
|
004400141 00440014101 00440014102 00440014103 |
Minor head – Broadcasting Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440164 00440165 00440166 00440167 |
112 117 114 |
|
004400141 00440014101 00440014102 00440014103 |
Minor head – Broadcasting Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440164 00440165 00440166 00440167 |
112 117 114 |
|
004400142 00440014201 00440014202 00440014203 |
Minor head -Insurance auxiliary Services. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440168 00440169 00440170 00440171 |
116 112 119 |
|
004400143 00440014301 00440014302 00440014303 |
Minor head -Banking and other financial Services. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440172 00440173 00440174 00440175 |
111 118 113 |
|
004400144 00440014401 00440014402 00440014403 |
Minor head -Port Services. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440176 00440177 00440178 00440179 |
115 114 117 |
|
004400145 00440014501 00440014502 00440014503 |
Minor head -Services or repair provided by authorized service station for motorcar and two wheeled motor vehicle Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds |
00440180 00440181 00440182 00440183 |
116 113 118 |
