Allocation of Major Head/Minor Head/Sub- Head for depositing Service Tax - Service Tax - Trade Notice No. 152/97 - Cochin

The Revised Accounting Codes of Major Head, Minor Head, Sub-Heads for all services under Finance Act, 1994 for depositing Service Tax is enclosed herewith. All the assessees are requested to show the revised heading while depositing the Service Tax with immediate effect. This Office Trade Notice No. 119/97, dated 11-8-1997 and 134/97, dated 12-9-1997 issued in this regard are hereby cancelled. ANNEXURE - I Details of New Heads of Accounts their Sl. Codes and SCCD Codes Alpha Numeric Code Description Code Sl. Code SCCD Major Head 0044 Service Tax Minor Head 004400111 Clearing Forwarding Agent Services Sub-Head 00440011101 Tax Collections 00440045 113 Sub-Head 00440011102 Other Receipts 00440046 116 Sub-Head 00440011103 Deduct Refunds 00440047 115 Minor Head 004400112 Rent a Cab Scheme Operator Services Sub-Head 00440011201 Tax Collections 00440048 114 Sub-Head 00440011202 Other Receipts 00440049 117 Sub-Head 00440011203 Deduct Refunds 00440050 119 Minor Head 004400113 Outdoor Caterers Services Sub-Head 00440011301 Tax Collections 00440051 112 Sub-Head 00440011302 Other Receipts 00440052 117 Sub-Head 00440011303 Deduct Refunds 00440053 114 Minor Head 004400114 Pandal or Shamiana Contractors Services Sub-Head 00440011401 Tax Collections 00440054 115 Sub-Head 00440011402 Other Receipts 00440055 116 Sub-Head 00440011403 Deduct Refunds 00440056 113 Minor Head 004400115 Consulting Engineer Services Sub-Head 00440011501 Tax Collections 00440057 118 Sub-Head 00440011502 Other Receipts 00440058 111 Sub-Head 00440011503 Deduct Refunds 00440059 110 Minor Head 004400116 Manpower Recruitment Services Sub-Head 00440011601 Tax Collections 00440060 114 Sub-Head 00440011602 Other Receipts 00440061 117 Sub-Head 00440011603 Deduct Refunds 00440062 112 Minor Head 004400117 Tour Operator Services Sub-Head 00440011701 Tax Collections 00440063 119 Sub-Head 00440011702 Other Receipts 00440064 110 Sub-Head 00440011703 Deduct Refunds 00440065 111 ANNEXURE - II Details of Heads of Accounts their Sl. Codes and SCCD Codes [Corrected] Alpha Numeric Code Description Code Sl. Code SCCD Major Head 0044 Service Tax Minor Head 004400101 Tax on Telephone Billing Sub-Head 00440010101 Tax Collections 00440003 115 Minor Head 004400102 Tax on General Insurance Premia Sub-Head 00440010201 Tax Collections 00440005 117 Sub-Head 00440010202 Other Receipts 00440006 112 Minor Head 004400103 Tax on Stock Brokerage Commission Sub-Head 00440010301 Tax Collections 00440008 110 Sub-Head 00440010302 Other Receipts 00440009 111 Minor Head 004400104 Advertising Services Sub-Head 00440010401 Tax Collections 00440013 118 Sub-Head 00440010402 Other Receipts 00440016 119 Sub-Head 00440010403 Deduct Refunds 00440017 112 Minor Head 004400105 Courier Services Sub-Head 00440010501 Tax Collections 00440014 111 Sub-Head 00440010502 Other Receipts 00440018 117 Sub-Head 00440010503 Deduct Refunds 00440019 114 Minor Head 004400106 Radio Paging Services Sub-Head 00440010601 Tax Collections 00440015 110 Sub-Head 00440010602 Other Receipts 00440020 110 Sub-Head 00440010603 Deduct Refunds 00440021 111 Minor Head 004400107 Custom House Agent Services Sub-Head 00440010701 Tax Collections 00440026 114 Sub-Head 00440010702 Other Receipts 00440027 117 Sub-Head 00440010703 Deduct Refunds 00440028 112 Minor Head 004400108 Steamer Agent Services Sub-Head 00440010801 Tax Collections 00440029 119 Sub-Head 00440010802 Other Receipts 00440030 117 Sub-Head 00440010803 Deduct Refunds 00440031 114 Minor Head 004400109 Air Travel Agent Services Sub-Head 00440010901 Tax Collections 00440032 115 Sub-Head 00440010902 Other Receipts 00440033 116 Sub-Head 00440010903 Deduct Refunds 00440034 113 Minor Head 004400110 Mandap Keeper Services Sub-Head 00440011001 Tax Collections 00440035 118 Sub-Head 00440011002 Other Receipts 00440036 111 Sub-Head 00440011003 Deduct Refunds 00440037 110