Service Tax — Heads of accounts of 7 new services - Service Tax - Coord/13(6)/...../659-770

Service Tax Heads of accounts of 7 new services Pr. Chief Controller of Accounts Letter No. Coord/13(6)/98-99/Vol.IV/659-770, dated 9-7-2003 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi I am to invite reference to JS(TRU) letter F.No. 333/ADE/2003-TRU, dated 30-6-2003 on the above subject and enclose a list of new Heads of Accounts opened under the Major head "0044-Service Tax" in respect of 7 new services brought under the Service Tax with effect from 1-7-2003. The Serial Code and SCCD Codes allotted have been mentioned against each new Heads of Accounts. It is requested that the 8 digit accounting code may please be intimated to the Commissioners, Central Excise and Customs. They may also be advised to issue a Trade Notice for information of the assessees. Sl. No. Name of the Service Accounting Code Tax Collection Other Receipts * Deduct Refunds ** 1. Business Auxiliary Services 00440225 00440226 00440227 2. Commercial training and Coaching center 00440229 00440230 00440231 3. Commissioning and Installation Service 00440233 00440234 00440235 4. Franchise Service 00440237 00440238 00440239 5. Internet Cafe 00440241 00440242 00440243 6. Maintenance and repair service 00440245 00440246 00440247 7. Technical testing and analysis: technical ins-pection and certification Service 00440249 00440250 00440251 Note : *The sub-head "Other Receipts" is meant for interest, penalty, leviable on delayed payment of Service Tax. **The sub-head "Deduct Refunds" is not to be used by the Assessees, it is meant for the Excise Department, while allowing refund of Tax.