Circular No.47/10/2002-Service Tax
21st August, 2002

F.No.137/18/2002-CX.4
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Central Board of Excise & Customs

Subject: Service Tax – Allocation of major head/minor head/sub-head for 10 new Services covered under the Tax net w.e.f. 16.08.2002 – regarding.

I am directed to say that major head/ minor head/ sub-head have been allotted by the office of Pr.CCA for depositing service tax in respect of the 10 new services brought under the tax net(w.e.f. 16.08.2002), namely – (Ref. Board”s letter F.No.B.11/1/2002-TRU dated 01-08-2002)

(i) Insurance auxilliary service relating to life insurance
(ii) Cargo Handling Services
(iii) Storage and Warehouse Services
(iv) Event Management Services
(v) Rail Travel Agent
(vi) Health Club and Fitness Centers
(vii) Beauty Parlours
(viii) Fashion Designing
(ix) Cable Operators
(x) Dry Cleaning

2.         Copy of Deputy Controller of Accounts”s letter No.Coord/13(6)/98-99/Vol.IV/294-344 dated 15.07.2002 is also enclosed in this regard for taking appropriate action at your end.

3. Trade notice may be issued for information of field formations and Trade and all other concerned accordingly.

4. Receipt of this Circular may please be acknowledged.

5. Hindi version will follow.

No.Coord/13(6)/98-99/Vol.IV/294-344
Office of the Pr. Chief Controller of Accounts
Central Board of Excise & Customs
A.G.C.R. Buildig, 1st Floor
I.P.Estate, New Delhi.

15.07.2002.

To
Ms. S. Katiyar
Under Secretary (Cx.4)
CBEC, North Block
New Delhi.

Subject:- Service Tax on 10 new services – opening of new Heads of Accounts.

I am to enclose a list of new Heads of Accounts opened under the Major Head “0044-Service Tax” in respect of 10 new services brought under the Service Tax as per Finance Bill, 2002. The Serial Code and SCCD Codes allotted have been mentioned against each new Heads of Accouts.

2.        It is requested that the new Heads of Accounts may please be intimated to the Commissioners Central Excise & Customs. They may also be advised to issue a Trade Notice for information of the assessees.

New Head ofAccount to be opened below Major Head 0044 – Service Tax

S.No.

Head of Account

Description

Serial Code No.

SCCD Code No.

1

2

3

4

5

1.

004400146

00440014601

00440014602

00440014603

Minor Head – Life Insurance Service including insurance auxiliary services relating to Life Insurance.

Sub-head -Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440184

00440185

00440186

00440187

110

119

112

2.

004400147

00440014701

00440014702

00440014703

Minor Head – Cargo Handling Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440188

00440189

00440190

00440191

114

114

117

3.

004400148

00440014801

00440014802

00440014803

Minor Head – Storage and Warehouse Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440192

00440193

00440194

00440195

119

110

111

4.

004400149

00440014901

00440014902

00440014903

Minor Head – Event Management Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440196

00440197

00440198

00440199

113

116

115

5.

004400150

00440015001

00440015002

00440015003

Minor Head – Rail Travel Agent Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440200

00440201

00440202

00440203

115

114

117

6.

004400151

00440015101

00440015102

00440015103

Minor Head – Health Club and Fitness Centers Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440204

00440205

00440206

00440207

119

110

111

7.

004400152

00440015201

00440015202

00440015203

Minor Head – Beauty Parlours Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440208

00440209

00440210

00440211

113

117

114

8.

004400153

00440015301

00440015302

00440015303

Minor Head – Fashion Designing Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440212

00440213

00440214

00440215

116

113

118

9.

004400154

00440015401

00440015402

00440015403

Minor Head – Cable Operators Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440216

00440217

00440218

00440219

110

119

112

10.

004400155

00440015501

00440015502

00440015503

Minor Head – Dry Cleaning Services

Sub-head – Tax collections

Sub-head – other receipts

Sub-head – Deduct refunds

00440220

00440221

00440222

00440223

115

116

115

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Category : Service Tax (3288)
Type : Circulars (7537) Notifications/Circulars (30580)

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