Accounting codes for 15 new taxable services and education cess on all taxable services - Service Tax - Coord/13-6/2003-04/Vol. IV/19

Principal Chief Controller of Accounts, C.B.E. C. Letter No. Coord/13-6/2003-04/Vol. IV/19 Dated 27-4-2006 I am to invite reference to TRU Notification F. No. 15/2006 - Service Tax dated 24th April, 2006 on the above subject and enclose a list of new Heads of Accounts opened under the Major Head 0044 - Service Tax in respect of 15 new services and Education Cess brought under the Service Tax with effect from 1-5-2006. It is requested that the accounting code may please be intimated to the Commissioners Central Excise Customs. They may also be advised to issue a Trade Notice for information of the assessees. Enclosure HEADS OF ACCOUNTS FOR VARIOUS SERVICES UNDER SERVICE TAX Sr. No. Name of Service Accounting Code Tax collection Other Receipts* Deduct refunds** 1. Service provided by a Registrar to an issue 00440338 00440339 00440340 2. Service provided by a Share Transfer Agent 00440342 00440343 00440344 3. Automated Teller Machine operations, maintenance or management 00440346 00440347 00440348 4. Service provided by a recovery agent 00440350 00440351 00440352 5. Sale of space or time for advertisement, other than in print media 00440354 00440355 00440356 6. Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events 00440358 00440359 00440360 7. Transport of passengers embarking on international journey by air, other than economy class passengers 00440362 00440363 00440364 8. Transport of goods in containers by rail by any person, other than Government railway 00440390 00440391 00440392 9. Business support services 00440366 00440367 00440368 10. Auctioneers service, other than auction of property under directions or orders of a court of law or auction by the Central Government 00440370 00440371 00440372 11. Public relations service 00440374 00440375 00440376 12. Ship Management services 00440378 00440379 00440380 13. Internet Telephony service 00440382 00440383 00440384 14. Transport of persons by cruise ship 00440386 00440387 00440388 15. Credit Card, debit card charge card or other payment card related services 00440394 00440395 00440396 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 Deptt. while allowing refund of Tax. B. Education Cess on all taxable services : 00440298