Service tax — Heads of accounts for various services - Service Tax - 116/2004-STU

Service tax Heads of accounts for various services Commissioner of Central Excise, Madurai-2, Trade Notice No. 116/2004-STU, dated 22-9-2004 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Kind attention of the Trade is invited to this office Trade Notice No. 113/2004-STU (Service Tax No. 17/2004), dated 20-9-2004 intimating the enactment of the Finance Bill (No. 2) 2004 on 10-9-2004 and introduction of new services. The Head of Account for payment of Service Tax/other receipts/refunds for various services and Education Cess is furnished below. This may be brought to the knowledge of all the members of your Association. A. Heads of accounts for various services under Service Tax Sr.No. Name of Service Accounting Code Tax Collection Other Receipts Deduct Refunds** 1 Outdoor Caterers Services 00440051 00440052 00440053 2 Pandal or Shamiana Services 00440054 00440055 00440056 3 Business Exhibition Services 00440254 00440255 00440256 4 Airport Services 00440258 00440259 00440260 5 Transport of goods by air 00440266 00440267 00440268 6 Survey and exploration of mineral 00440270 00440271 00440272 7 Opinion poll Services 00440274 00440275 00440276 8 Intellectual property services Other than copyright 00440278 00440279 00440280 9 Forward contract services 00440282 00440283 00440284 10 TV or Radio programme production 00440286 00440287 00440288 11 Construction services in respect of commercial or industrial Buildings and Civil structures 00440290 00440291 00440292 12 Travel agents (other than air/rail Travel agents 00440294 00440295 00440296 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 Deptt. while allowing refund of Tax. B. Education Cess on all taxable services : 00440252