Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding. - Service Tax - 165/16/2012

CIRCULAR NO 165/16/2012-ST, Dated: November 20, 2012 Sub: Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding. Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012. Accounting code for the purpose of payment of service tax under the Negative List approach [ All Taxable Services 00441089] was prescribed vide Circular 161/12/2012 dated 6th July, 2012. 2. Subsequent to the issuance of the Circular, suggestions were received from the field formations that the service specific old accounting codes should be restored, for the purpose of statistical analysis; also it was suggested that list of descriptions of services should be provided to the taxpayers for obtaining registration. These suggestions were examined and a decision has been taken to restore the service specific accounting codes. Accordingly, a list of 120 descriptions of services for the purpose of registration and accounting codes corresponding to each description of service for payment of tax is provided in the annexure to this Circular. 3. Descriptions of taxable services given in the annexure are solely for the purpose of statistical analysis. On the advice of the office of the C AG, a specific sub-head has been created for payment of penalty under various descriptions of services. Henceforth, the sub-head other receipts is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head deduct refunds is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax. 4. Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services given in the Annexure. Where registrations have been obtained under the description 'All Taxable Services', the taxpayer should file amendment application online in ACES and opt for relevant description/s from the list of 120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the description 'all taxable services', such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary. 5. Officers in the field formations are instructed to extend necessary guidance to the tax payers regarding the selection of appropriate description of taxable service and facilitate the payment of service tax/cess due under the appropriate accounting code. Trade Notice/Public Notice may be issued to the field formations and tax payers. F.No.341/21/2012-TRU (J M Kennedy) Director, TRU ANNEXURE TO CBEC CIRCULAR No.165/16/2012-ST DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX No. Finance Act, 1994 erstwhile Section 65(105) Descriptions of Taxable Services Accounting Codes Tax Collection Other Receipts (interest) Penalties Deduct Refunds (for use by the field formations) 1 ( a ) Stockbroker service 00440008 00440009 00441298 00440121 * ( b ) Telegraph authority-telephone connection [( b ) was omitted w.e.f.01.06.2007 and clubbed under ( zzzx )] 00440003 00440119 00441296 00440122 * ( c ) Telegraph authority-pager[( c ) was omitted w.e.f.01.06.2007 and clubbed under ( zzzx )] 00440015 00440020 00441301 00440021 2 ( d ) General insurance service 00440005 00440006 00441297 00440120 3 ( e ) Advertising agency services 00440013 00440016 00441299 00440017 4 ( f ) Courier agency service 00440014 00440018 00441300 00440019 5 ( g ) Consulting engineer services 00440057 00440058 00441310 00440059 6 ( h ) Custom House Agent service 00440026 00440027 00441302 00440028 7 ( i ) Steamer agent services 00440029 00440030 00441303 00440031 8 ( j ) Clearing and forwarding agent services 00440045 00440046 00441306 00440047 9 ( k ) Manpower recruitment/supply agency service 00440060 00440061 00441311 00440062 * (ka) Goods Transport Operator [This description is not to be used since omitted and clubbed under - ( zzp ) Transport of goods by road - goods transport agency service -( zzp )] 00440067 00440068 00441313 00440069 10 ( l ) Air travel agent services 00440032 00440033 00441304 00440034 11 ( m ) Mandap keeper service 00440035 00440036 00441305 00440037 12 ( n ) Tour operator services 00440063 00440064 00441312 00440065 13 ( o ) Rent-a-cab scheme operator services 00440048 00440049 00441307 00440050 14 ( p ) Architect services 00440072 00440073 00441314 00440074 15 ( q ) Interior decoration/ Designer services 00440076 00440077 00441315 00440078 16 ( r ) Management or business consultant service 00440116 00440117 00441325 00440118 17 ( s ) Chartered accountant services 00440092 00440093 00441319 00440094 18 ( t ) Cost accountant service 00440096 00440097 00441320 00440098 19 ( u ) Company secretary service 00440100 00440101 00441321 00440102 20 ( v ) Real estate agent service 00440104 00440105 00441322 00440106 21 ( w ) Security/ detective agency service 00440108 00440109 00441323 00440110 22 ( x ) Credit rating agency service 00440088 00440089 00441318 00440090 23 ( y ) Market research agency service 00440112 00440113 00441324 00440114 24 ( z ) Underwriter service 00440084 00440085 00441317 00440086 * (za) Mechanised slaughterhouse service [omitted vide Finance Act, 2001] 00440080 00440081 00441316 00440082 25 ( za ) Scientific technical consultancy services 00440125 00440126 00441326 00440127 26 ( zb ) Photography service 00440129 00440130 00441327 00440131 27 ( zc ) Convention service 00440133 00440134 00441328 00440135 * ( zd ) Telegraph authority - leased circuit [omitted w.e.f.01.06.2007 and clubbed under ( zzzx )] 00440137 00440138 00441329 00440139 * ( ze ) Telegraph authority - telegraph service [omitted w.e.f.01.06.2007 and clubbed under ( zzzx )] 00440141 00440142 00441330 00440143 * ( zf ) Telegraph authority - telex service [omitted w.e.f.01.06.2007 and clubbed under ( zzzx )] 00440145 00440146 00441331 00440147 * (zg) Telegraph authority - facsimile service [omitted w.e.f.01.06.2007 and clubbed under ( zzzx )] 00440149 00440150 00441332 00440151 28 ( zh ) Online information and database access service and/ or retrieval service through computer network 00440153 00440154 00441333 00440155 29 ( zi ) Video production agency/video tape production service 00440157 00440158 00441334 00440159 30 ( zj ) Sound recording studio or agency services 00440161 00440162 00441335 00440163 31 ( zk ) Broadcasting service 00440165 00440166 00441336 00440167 32 ( zl ) Insurance auxiliary service in relation to general insurance 00440169 00440170 00441338 00440171 33 ( zm ) Banking and other Financial services 00440173 00440174 00441339 00440175 34 ( zn ) Port service (major ports) 00440177 00440178 00441341 00440179 35 ( zo ) Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] 00440181 00440182 00441343 00440183 * (zp) Body corporate other than banks in relation to banking and other financial services [omitted w.e.f. 10.09.04 and clubbed under ( zm )] ----------- -------------- ----------- ------------- 36 ( zq ) Beauty parlours/beauty treatment 00440209 00440210 00441361 00440211 37 ( zr ) Cargo handling service 00440189 00440190 00441348 00440191 38 ( zs ) Cable operators 00440217 00440218 00441366 00440219 39 ( zt ) Dry cleaning service 00440221 00440222 00441369 00440223 40 ( zu ) Event management 00440197 00440198 00441353 00440199 41 ( zv ) Fashion design 00440213 00440214 00441363 00440215 42 ( zw ) Health club and fitness centre service 00440205 00440206 00441358 00440207 43 ( zx ) Life insurance service 00440185 00440186 00441346 00440187 44 ( zy ) Insurance auxiliary service concerning life insurance business 00440185 00440186 00441346 00440187 45 ( zz ) Rail travel agent s service 00440201 00440202 00441356 00440203 46 ( zza ) Storage and warehousing services 00440193 00440194 00441350 00440195 47 ( zzb ) Business auxiliary service 00440225 00440226 00441371 00440227 48 ( zzc ) Commercial training or coaching 00440229 00440230 00441374 00440231 49 ( zzd ) Erection, commissioning and installation 00440233 00440234 00441376 00440235 50 ( zze ) Franchise service 00440237 00440238 00441384 00440239 51 ( zzf ) Internet cafe 00440241 00440242 00441386 00440243 52 ( zzg ) Maintenance or repair service 00440245 00440246 00441388 00440247 53 ( zzh ) Technical testing and analysis service 00440249 00440250 00441389 00440251 54 ( zzi ) Technical inspection and certification agency service 00440249 00440250 00441389 00440251 * (zzj) Authorised service station [omitted w.e.f 16.6.05 and clubbed under ( zo )] --------- ----------- ------------ ---------- 55 ( zzk ) Foreign exchange broker service 00440173 00440174 00441339 00440175 56 ( zzl ) Other port (minor port) service 00440177 00440178 00441341 00440179 57 ( zzm ) Airport services by airport authority 00440258 00440259 00441391 00440260 58 ( zzn ) Transport of goods by air 00440266 00440267 00441393 00440268 59 ( zzo ) Business exhibition service 00440254 00440255 00441390 00440256 60 ( zzp ) Transport of goods by road/goods transport agency service 00440262 00440263 00441392 00440264 61 ( zzq ) Construction services other than residential complex, including commercial/industrial buildings or civil structures 00440290 00440291 00441399 00440292 62 ( zzr ) Services by holder of intellectual property right providing intellectual property services other than copyright 00440278 00440279 00441396 00440280 63 ( zzs ) Opinion poll agency service 00440274 00440275 00441395 00440276 64 ( zzt ) Outdoor catering 00440051 00440052 00441308 00440053 65 ( zzu ) Services by a programme producer 00440286 00440287 00441398 00440288 66 ( zzv ) Survey and exploration of mineral 00440270 00440271 00441394 00440272 67 ( zzw ) Pandal or shamiana service 00440054 00440055 00441309 00440056 68 ( zzx ) Travel agent for booking of passage(other than air/rail travel agents) 00440294 00440295 00441400 00440296 69 ( zzy ) Services provided by recognised/registered associations in relation to forward contracts 00440282 00440283 00441397 00440284 70 ( zzz ) Transport of goods through pipeline or other conduit 00440302 00440303 00441430 00440304 71 ( zzza ) Site formation and clearance, excavation, earth moving and demolition services 00440306 00440307 00441431 00440308 72 ( zzzb ) Dredging of rivers, ports harbours, backwaters, estuaries, etc. 00440310 00440311 00441432 00440312 73 ( zzzc ) Survey and map making service 00440314 00440315 00441433 00440316 74 ( zzzd ) Cleaning services 00440318 00440319 00441434 00440320 75 ( zzze ) Club or association service 00440322 00440323 00441435 00440324 76 ( zzzf ) Packaging service 00440326 00440327 00441436 00440328 77 ( zzzg ) Mailing list compilation and mailing service 00440330 00440331 00441437 00440332 78 ( zzzh ) Construction of residential complex service 00440334 00440335 00441438 00440336 79 ( zzzi ) Service provided by a registrar to an issue 00440338 00440339 00441439 00440340 80 ( zzzj ) Service provided by a share transfer agent 00440342 00440343 00441440 00440344 81 ( zzzk ) Automated Teller Machine operations, maintenance or management service 00440346 00440347 00441441 00440348 82 ( zzzl ) Service provided by a recovery agent 00440350 00440351 00441442 00440352 83 ( zzzm ) Selling of space or time slots for advertisements 00440354 00440355 00441443 00440356 84 ( zzzn ) Sponsorship service provided to body-corporate or firm including sports sponsorships 00440358 00440359 00441444 00440360 85 ( zzzo ) Transport of passengers embarking on domestic/international journey by air 00440362 00440363 00441445 00440364 86 ( zzzp ) Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code) 00440390 00440391 00441446 00440392 87 ( zzzq ) Business support service 00440366 00440367 00441447 00440368 88 ( zzzr ) Auction service 00440370 00440371 00441448 00440372 89 ( zzzs ) Public relation management service 00440374 00440375 00441449 00440376 90 ( zzzt ) Ship management service 00440378 00440379 00441450 00440380 91 ( zzzu ) Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) 00440382 00440383 00441451 00440384 92 ( zzzv ) Transport of persons by cruise ship 00440386 00440387 00441452 00440388 93 ( zzzw ) Credit card, debit card, charge card or other payment card related services 00440394 00440395 00441453 00440396 94 ( zzzx ) Services of telegraph authority in relation to telecommunication service 00440398 00440399 00441454 00440400 95 ( zzzy ) Mining of mineral, oil or gas service 00440402 00440403 00441455 00440404 96 ( zzzz ) Renting of immovable property services 00440406 00440407 00441456 00440408 97 ( zzzza ) Works contract service 00440410 00440411 00441457 00440412 98 ( zzzzb ) Development and supply of content for use in telecom services, advertising agency, etc. 00440414 00440415 00441458 00440416 99 ( zzzzc ) Asset management including portfolio management and fund management 00440418 00440419 00441459 00440420 100 ( zzzzd ) Design service other than interior decoration and fashion designing 00440422 00440423 00441460 00440424 101 ( zzzze ) Information technology software service 00440452 00440450 00441461 00440451 102 ( zzzzf ) Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) 00440430 00440431 00441462 00440432 103 ( zzzzg ) Services provided by a recognized stock exchange in relation to transaction in securities 00440434 00440435 00441463 00440436 104 ( zzzzh ) Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 00440438 00440439 00441464 00440440 105 ( zzzzi ) Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts 00440442 00440443 00441465 00440446 106 ( zzzzj ) Services provided by any person in relation to supply of tangible goods 00440445 00440447 00441466 00440448 107 ( zzzzk ) Cosmetic and plastic surgery service 00440460 00440463 00441467 00440466 108 ( zzzzl ) Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 00440470 00440473 00441468 00440476 109 ( zzzzm ) Legal consultancy service 00440480 00440483 00441469 00440486 110 ( zzzzn ) Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. 00440595 00440596 00441470 00440597 111 ( zzzzo ) Health services by a clinical establishment, health check-up/diagnosis , etc. 00440598 00440599 00441471 00440600 112 ( zzzzp ) Maintenance of medical records 00440601 00440602 00441472 00440603 113 ( zzzzq ) Service of promotion or marketing of brand of goods/services/events 00440604 00440605 00441473 00440606 11 ( zzzzr ) Service of permitting commercial use or exploitation of events 00440607 00440608 00441474 00440609 115 ( zzzzs ) Electricity exchange service 00440610 00440611 00441475 00440612 116 ( zzzzt ) Copyright service - transfer temporarily/ permit use or enjoyment 00440613 00440614 00441476 00440615 117 ( zzzzu ) Special services provided by builders 00440616 00440617 00441477 00440618 118 ( zzzzv ) Restaurant service 00441067 00441068 00441478 00441069 119 ( zzzzw ) Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. 00441070 00441071 00441479 00441072 120 Other taxable services [ services other than the 119 listed above] 00441480 00441481 00441485 00441482 Note : In the above list, 119 descriptions of services (sl.no.1 to 119) are derived from positive list based selective approach and are arranged as they evolved; some of them have undergone change under the negative list approach. At serial number 120, the description reads as 'other taxable services' [services which are not covered by any of the 119 descriptions derived from positive list approach]. Descriptions of services listed above are meant for the purpose of collection of statistics. EDUCATION CESS Sl.no Description Tax collection Other receipts (interest) Penalties Deduct refunds 1 Primary Education Cess 00440298 00440299 00441486 00440300 2 Secondary and Higher Education Cess 00440426 00440427 00441487 00440428 ALL TAXABLE SERVICES Description Tax collection Other receipts (interest) Penalties Deduct refunds All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate description/s from the list of 120 descriptions given in this Annexure) 00441089 00441090 00441093 00441094