Heads of accounts for recently notified taxable services - Service Tax - F.No.341/27/2005-TRU

F.No.341/27/2005-TRU, dated the 7 th July, 2005 . Heads of accounts for recently notified taxable services The undersigned is directed to inform that the Principal Chief Controller of Accounts, CBEC has notified new Heads of Accounts under the Major Head "0044-Service Tax" in respect of the following: (i) 9 new services brought under service tax levy w.e.f. 16 th June, 2005 (ii) Education cess of all taxable services 2 The new accounting codes are enclosed herewith. It is requested that the service tax assessees may be advised to use these accounting codes while discharging their service tax liability. An appropriate Trade Notice may be issued to give wide publicity to the new accounting codes. S.No. Name of Service Accounting Code Tax Collection Other Receipts* Deduct refunds** 1. Transport of goods through pipeline or other conduit 00440302 00440303 00440304 2. Site formation and clearance, excavation and earth moving and demolition services, other than those provided to agriculture, irrigation and watershed development 00440306 00440307 00440308 3. Dredging service of river, port, harbour, backwater or estuary 00440310 00440311 00440312 4. Survey and map making other than those by Government departments 00440314 00440315 00440316 5. Cleaning services other than in relation to agriculture, horticulture, animal husbandry or dairying 00440318 00440319 00440320 6. Membership of club or association with specified exclusions 00440322 00440323 00440324 7. Packaging services 00440326 00440327 00440328 8. Mailing list compilation and mailing 00440330 00440331 00440332 9. Construction of residential complexes having more than twelve residential houses or apartments together with common areas and other appurtenances 00440334 00440335 00440336 Note: A . *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. B. Education Cess on all taxable services : 00440252