While we go for e-payment of service tax we are given the codes for various services that existed till 1st July 2012 and additionally we are given an option to select ALL TAXABLE SERVICES – OTHER THAN IN THE NEGATIVE LIST (WITH EFFECT FROM 1ST JULY 2012 and the code given is1089 whereas as per circular no. 165/16/2012-ST dated 20.11.2012 we have to necessarily select the particular accounting code if we are covered in the 120 services those were in existence before 01.07.2012 and not this code 1089.
For all other services other than the 120 services there exists one more code viz. 1480 wherein the payments can be made. Since it is mandatory to select a particular service code if we come under any of the service mentioned, the code 1089 under ALL TAXABLE SERVICES – OTHER THAN IN THE NEGATIVE LIST (WITH EFFECT FROM 1ST JULY 2012 is redundant and this to be removed because it creates confusion as it is against the provisions of the circular. What will happen if an assessee pays under the code 1089 though he is covered under the 120 services without knowing the circular?