Accounting Code of various services & Negative List approach for new taxpayers — Restoration - Service Tax - 5/2013

Commissioner of C. Excise S. Tax, Rajkot Trade Notice No. 5/2013-S.T. dated 11-4-2013 On account of introduction of taxation based on Negative List approach, this office had issued a Trade Notice No. 28/2012-Service Tax, dated 10-7-2012. Subsequently the Central Board of Excise and Customs, New Delhi has restored the accounting code of 119 services vide Circular No. 165/16/2012 dated 20-11-2012. To harmonize the instructions in respect of restoration of accounting codes of various services and the Negative List approach for new taxpayers, this Commissionerate has decided to restore the status as applicable prior to issuance of Trade Notice No. 28/2012-Service Tax, dated 10-7-2012 with the addition of services other than negative list, which will be affected to selected ranges only to earmark the jurisdiction of new registrants. From now on all new service providers, who are required to register, are requested to get themselves registered with the service tax Ranges as detailed below :- RANGE CODE RANGE NAME RANGE ADDRESS JURISDICTION 170001 AR-I- SERVICE TAX RAJKOT CENTRAL EXCISE BHAVAN, ROOM 307 RACE COURSE-RING ROAD RAJKOT HO DISTRICT : RAJKOT STATE : GUJARAT PINCODE : 360001 1 MANPOWER RECRUITMENT AGENCY 2 CONSULTING ENGINEER 3 ARCHITECT 4 CONSTRUCTION SERVICE 5 CONSTRUCTION OF RESIDENCE COMPLEX 6 ERECTION, COMMISSIONING AND INSTALLATION 7 EXECUTION OF WORKS CONTRACT 8 SPECIAL SERVICES PROVIDED BY BUILDERS 9 SITE PREPARATION' AND CLEARANCE 10 DESIGN SERVICES 11 INTERIOR DECORATOR 12 FASHION DESIGNER 13 MAINTENANCE AND REPAIRS 14 COMMERCIAL TRAINING AND COACHING 15 BUSINESS EXHIBITION 16 EVENT MANAGEMENT 17 CLEANING SERVICES 18 PANDAL AND SHAMIANA 19 SECURITY AGENCY 20 SCIENTIFIC AND TECHNICAL CONSULTANCY 21 TECHNICAL TESTING AND ANALYSIS 22 TECHNICAL INSPECTION AND CERTIFICATION 23 AUCTIONEERS SERVICE 24 INPUT CREDIT DISTRIBUTORS 25 PACKAGING SERVICES 26 INSURANCE AUXILIARY - GENERAL INSURANCE 27 GENERAL INSURANCE SERVICE 28 LIFE INSURANCE SERVICE 29 INSURANCE AUXILIARY - LIFE INSURANCE 170004 AR-II- SERVICE TAX - RAJKOT CENTRAL EXCISE BHAVAN, THIRD FLOOR RACE COURSE RING ROAD RAJKOT DISTRICT : RAJKOT STATE : GUJARAT PINCODE : 360001 1 RENT A CAB 2 TRAVEL AGENT 3 AIR TRAVEL AGENT 4 RAIL TRAVEL AGENT 5 TOUR OPERATORS 6 RESTAURANT SHORT TERM ACCOMMODATION 7 OUTDOOR CATERERS 8 CABLE OPERATOR 9 REAL ESTATE AGENT 10 AUTHORIZED SERVICE STATION 11 BUSINESS SUPPORT SERVICE 12 BUSINESS AUXILIARY SERVICE 13 PROMOTION, MARKETING, ORGANIZING OR ASSISTING IN ORGANIZING GAMES OF CHANCE INCLUDING LOTTERY, ETC. 14 SERVICE OF PROMOTION OR MARKETING OF BRAND OF GOODS/SERVICES/EVENTS 15 HEALTH CLUB AND FITNESS CENTRE 16 COSMETIC AND PLASTIC SURGERY 17 HEALTH SERVICES BY A CLINICAL ESTABLISHMENT, HEALTH CHECK-UP/ DIAGNOSIS, ETC. 18 MAINTENANCE OF MEDICAL RECORDS 19 BEAUTY PARLOUR 20 RENTING OF IMMOVABLE PROPERTY 21 VIDEO TAPE PRODUCTION 22 SOUND RECORDING 23 MEMBERSHIP OF CLUB OR ASSOCIATIONS 24 DRY CLEANERS 25 RECOVERY AGENTS 26 SPONSORSHIP SERVICE EXCLUDING SPONSORSHIP IN RELATION TO SPORTS 27 STEAMER AGENT 28 SHIP MANAGEMENT SERVICES 29 CUSTOM HOUSE AGENT SERVICE 30 CLEARING AND FORWARDING 31 TV AND RADIO PROGRAMME 32 CONVENTION SERVICE 33 MAILING LIST COMPILATION AND MAILING 34 CREDIT RATING AGENCY 35 BROADCASTING 36 OPINION POLL 37 PUBLIC RELATION SERVICE 170005 AR-III - SERVICE TAX - RAJKOT CENTRAL EXCISE BHAVAN, THIRD FLOOR RACE COURSE RING ROAD RAJKOT DISTRICT : RAJKOT STATE : GUJARAT PIN CODE : 360001 1 COURIER SERVICE 2 GOODS TRANSPORT AGENCY 3 TRANSPORT OF GOODS BY RAIL INCLUDING CONTAINER 4 TRANSPORT OF GOODS BY AIR 5 TRANSPORT BY CRUISE SHIP 6 TRANSPORT OF COASTAL GOODS AND TRANSPORT OF GOODS THROUGH NATIONAL WATERWAYS AND INLAND WATER 7 TRANSPORT OF GOODS THROUGH PIPELING 8 CARGO HANDLING 9 STORAGE AND WAREHOUSE 10 DREDGING SERVICE, 11 PORT SERVICES 12 OTHER PORT (MINOR PORT) SERVICE 13 AIRPORT SERVICES 14 TRANSPORT OF PASSENGERS EMBARKING ON DOMESTIC/INTERNATIONAL JOURNEY BY AIR 15 INTELLECTUAL PROPERTY SERVICE 16 COPYRIGHT SERVICE - TRANSFER TEMPORARILY/PERMIT USE OR ENJOYMENT 17 SURVEY AND MAP MAKING 18 SURVEY AND EXPLORATION MINERALS 19 MINING SERVICES 20 ELECTRICITY EXCHANGE SERVICE 170006 AR-IV-SERVICE TAX RAJKOT CENTRAL EXCISE BHAVAN, THIRD FLOOR RACE COURSE RING ROAD RAJKOT DISTRICT : RAJKOT STATE : GUJARAT PINCODE : 360001 1 PHOTOGRAPHY 2 FRANCHISEE SERVICE 3 SPECIFIED BANKING AND OTHER FINANCIAL SERVICES 4 FOREIGN EXCHANGE BROKER SERVICE 5 AUTOMATED TELLER MACHINE OPERATIONS, MAINTENANCE OR MANAGEMENT SERVICE 6 PRACTICING CHARTERED ACCOUNTANT 7 COST ACCOUNTANT 8 COMPANY SECRETARY 9 LEGAL CONSULTANCY SERVICE 10 MANAGEMENT CONSULTANCY 11 MARKET RESEARCH 12 MANDAP KEEPER 13 TELECOMMUNICATION, TELEPHONE, TELEGRAPH, TELEX, FESCIMILE SERVICE, LEASED CIRCUIT 14 INTERNET TELEPHONY 15 INTERNET CAF 16 ONLINE INFORMATION 17 DEVELOPMENT AND SUPPLY CONTENT SERVICES 18 INFORMATION TECHNOLOGY SOFTWARE SERVICE 19 SERVICE OF PERMITTING COMMERCIAL USE OR EXPLOITATION OF EVENTS 20 FORWARD CONTRACT SERVICE 21 SERVICES PROVIDED BY REGISTRAR TO AN ISSUE 22 UNDERWRITER SERVICE 23 SERVICES PROVIDED BY SHARE TRANSFER AGNET 24 SALE OF SPACE OR TIME FOR ADVERTISEMENT SERVICE EXCLUDING SALE OF SPACE FOR ADVERTISEMENT IMPRINT MEDIA AND SALE OF TIME SLOTS BY A BROADCASTING AGNECY/ORGANISATION 25 CREDIT CARD, DEBIT CARD, CHARGED CARD OR OTHER PAYMENT CARDS RELATED SERVICES 26 ASSET MANAGEMENT 27 MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN SERVICE 28 STOCK BROKER 29 STOCK EXCHANGE SERVICE 30 RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION (COMMODITY EXCHANGE) 31 PROCESSING AND CLEARING HOUSE SERVICE 32 SUPPLY OF TANGIBLE GOODS SERVICE 33 ADVERTISING AGENCY 34 OTHER TAXABLE SERVICES [SERVICES OTHER THAN THE 119 LISTED ABOVE] 170003 AR-I-SERVICE TAX GHANDIDHAM PLOT NO. 111, WARD 10/BC VIDYA NAGAR OPP, IFFCO MAIN GATE GANDHI-DHAM KUTCH DISTRICT : KACHCHH STATE : GUJARAT PINCODE : 370201 THIS RANGE HAS JURISDICTION OF WHOLE OF GHANDHIDHAM TALUKA OF KUTCH DISTRICT FOR SERVICE STARTED FROM A-M (MAINTENANCE REPAIR SERVICE) 170007 AR-II- SERVICE TAX GANDHIDHAM PLOT, NO. 111, WARD 10/BC VIDYA NAGAR DPP. IFFCO MAIN GATE GANDHIDHAM KUTCH DISTRICT : KACHCHH STATE : GUJARAT PINCODE : 370201 THIS RANGE HAS JURISDICTION OF WHOLE OF GANDHIDHAM TALUKA OF CUTCH DISTRICT FOR SERVICES STARTED FROM M-Z (AFTER MAINTENANCE REPAIR SERVICE) AND OTHER THAN THOSE SERVICES SPECIFIED IN NEGATIVE LIST. 170008 AR-III - SERVICE TAX- GANDHI-DHAM PLOT, NO. 111, WARD 10/BC VIDYA NAGAR OPP. IFFCO MAIN GATE GANDHI-DHAM KUTCH DISTRICT KACHCHH STATE : GUJARAT PINCODE : 370201 THIS RANGE HAS JURISDICTION OF WHOLE OF ANJAR TALUKA OF KUTCH DISTRICT AND ALT SERVICES INCLUDING OTHER THAN THOSE SERVICES SPECIFIED IN NEGATIVE LIST. 170009 AR-IV, MUNDRA SERVICE TAX- GANDHI-DHAM PLOT, NO. 111, WARD 10/BC VIDYA NAGAR OPP. IFFCO MAIN GATE GANDHI-DHAM KUTCH DISTRICT : KACHCHH STATE : GUJARAT PINCODE : 370201 THIS RANGE HAS JURISDICTION OF WHOLE OF MUNDRA, MANDVI AND ABDASA TALUKA AND ALL SERVICES INCLUDING OTHER THAN THOSE SERVICES SPECIFIED IN NEGATIVE LIST. 170010 AR-V - BHUJ SERVICE TAX-GANDHI-DHAM PLOT, NO. 111, WARD 10/BC VIDYA NAGAR OPP. IFFCO MAIN GATE GANDHI-DHAM KUTCH DISTRICT : KACHCHH STATE : GUJARAT PINCODE : 370201 THIS RANGE HAS JURISDICTION OF WHOLE OF BHUJ, NAKHATRANA AND LAKHPAT TALUKA OF KUI'CH DISTRICT AND ALL SERVICES INCLUDING OTHER THAN THOSE SERVICES SPECIFIED IN NEGATIVE LIST. 170011 AR-VI - BHACHAU SERVICE TAX- GANDHI-DHAM PLOT, NO. 111, WARD 10/BC VIDYA NAGAR CPP. IFFCO MAIN GATE GANDHI-DHAM KUTCH DISTRICT KACHCHH STATE : GUJARAT PINCODE : 370201 THIS RANGE HAS JURISDICTION OF WHOLE OF BHACHAU AND RAPAR TALUKA OF KUTCH DISTRICT AND ALL SERVICES INCLUDING OTHER THAN THOSE SERVICES SPECIFIED IN NEGATIVE LIST. 170002 SERVICE TAX RANGE JAMNAGAR 1st FLOOR, 1ST FLOOR PRITAM CHAMBER OPP M.P. SHAH MEDICAL COLLEGE - JAMNAGAR HO DISTRICT : JAMNAGAR STATE : GUJARAT PINCODE : 361001 THIS RANGE HAS JURISDICTION OF WHOLE OF JAMNAGAR DISTRICT AND ALL SERVICES INCLUDING OTHER THAN THOSE SERVICES SPECIFIED IN NEGATIVE LIST. All new service providers are advised to get themselves registered in the Ranges concerned. An assessee who is already registered with a particular Range will continue to be assessed in his existing Range and there will be no change in his/her existing range. An assessee already providing a taxable service, who is required to register for new services can add the new services to his/her existing registration by approaching their existing jurisdictional range officer. All the Trade Associations/Chambers of Commerce and the Members of the RAC/PGC are requested to give wide publicity to this notice among their members/constituents