Service tax payer who is liable to pay Service Tax monthly & quarterly should pay Service Tax under New Category & Code only.

As you are aware, Negative List based comprehensive approach to taxation of services has came into effect from the 1st July, 2012 and accordingly now for payment of Service Tax a new Minor Head – All Taxable Services has been allotted under the Major Head “0044-Service Tax”.

A new Accounting code for the purpose of payment of service tax under the Negative List approach, with effect from 1st July, 2012 is as follows:

Name of Services

Accounting codes

Tax collection

Other Receipts


Deduct refunds

All Taxable Services





Primary Education Cess on all taxable services will be booked under 00440298

Secondary and Higher Education Cess on all taxable services will be booked under 00440426


1. All Payment of service tax For the Period starting from 01.07.2012 is required to be made under above code only irrespective of the category of service.

2. However Service specific accounting codes will also continue to operate, side by side, for payment of service tax pertaining to the past period (for the period prior to 1st July, 2012).

Please Read Below Post for More details :-

One Accounting code for all services for service tax payment wef 01.07.2012

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0 responses to “Payment of Service Tax Under New Accounting Code Only”

  1. vishwas says:

    Sir, we are registered under service tax with code
    00440290 (construction Services other than residential, including commercial/industrial buildings or civil structures) &
    00440410 (works contract service).

    But while making recent payment, we selected 00440334 (construction of residential complex) in GAR-7 challan.

    Now what will happen ?
    Is correction needed ?
    What to do for correction ?

  2. ATUL AGARWAL says:

    The Service Tax Payable for Quarter eg. 01.07.2012 to 30.09.2012 has to be paid on or before 05.10.2012.If deposited before then how can we change the accounting codes ? Will it make any effect in the return to be submitted before 25.10.2012?

  3. S JEGADEESAN says:

    Dear Sir,
    Which accounting code should be used for the registration got before 1.7.2012? Shall I mentione the accounting code Based on nature of service?

  4. Swaminathan says:

    Sir ,
    ACES the official website says it will take sometime to file returns e payments under new unicode system. The Official site also advises somewhere in the site to make e payments under old code since the e payment with new code has not been accepted by ACES in most of the Circles. Kindly clarify whether the e payment under old code ( for the quarter ending 30/9/12) will be credited properly to the Service Tax Payer. Whether the ACES server will be corrected before 25th , last due date for filing returns for the half year ending 30/9/2012.
    As per Circular by Department we have to file Quarterly Returns for this semester.In that case whether the ACES server will accept old return format for quarter ending 30/6/2012.
    As a honest tax payers we have to presume no interest/penalty for return filings can be levied for the half uearly returns for service tax till the ACES server is corrected.
    R Swaminathan

  5. SUNIL SHRIVAS says:

    The Service Tax is Payable for Quarter eg.01.07.2012 to 30.09.2012 will be paid on or before 05.10.2012 so how can we change if we have paid s per last paid quarter will it make any effect in the return submitted before 25.10.2012

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