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.


(J. M. Kennedy)
Director (TRU)

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Category : Service Tax (3420)
Type : Circulars (7929) Notifications/Circulars (32867)

0 responses to “Service tax – Accounting Codes for Hotel and Restaurant Services”

  1. Gajanand Verma says:

    Hotel and Restaurant Services are taxable wef 01st of May 2011 with abatement of 50% and 70% respectively.

  2. Manoj says:

    Dear sir

    Would you please give me a date from which service tax liability would be applicable for service given by hotel or restaurant

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