Accounting Code for New Taxable Services - Service Tax - 48/2009

Accounting Code for New Taxable Services Trade Notice No. 48/2009, Dated 29-10-2009 Three new services have been brought into the Services Tax net in the Finance Act, 2009 . The new services have been notified to be effective from 1-9-2009 vide Notification No. 26/2009-Service Tax dated 19-8-2009 . Accordingly, their accounting codes (Major Head Serial SCCD Codes) have been allotted by the Office of CGA. List of Head of Account opened under the Major Head "0044- Service Tax" in respect of all the three new services with their respective Major Head Serial and SCCD Codes is enclosed herewith. 2. Notification No. 26/2009-ST dated 19-8-2009 was communicated in this office Trade Notice No. 46/2009 (Service Tax No. 24/2009), dated 15-10-2009. 3. This may be brought to the notice of all constituent members of your trade associations. ENCLOSURE New Head of Account to be opened below Major Head 0044-Service Tax Head of Accounts Description Serial Code SCCD Code 00440021 004400211010000 004400211020000 004400211030000 Minor Head - Consmetic Surgery or Plastic Surgery Service Sub-head - Tax Collection Sub-head - Other Receipt Sub- head - Deduct Refunds 00440460 00440463 00440466 110 113 114 004400212 004400212010000 004400212020000 004400212030000 Minor Head - Transport of Coastal Goods, Goods through National Waterway or Goods though Inland Water Sub-head - Tax Collection Sub-head - Other Receipt Sub- head - Deduct Refunds 00440470 00440473 00440476 115 118 119 004400213 004400213010000 004400213020000 004400213030000 Minor Head - Legal Consultancy Service Sub-head - Tax Collection Sub-head - Other Receipt Sub- head - Deduct Refunds 00440480 00440483 00440486 112 111 116 Note- A : The Sub- Head "Other Receipt" is meant for interest, penalty leviable on delayed payment of Service Tax. The Sub-Head "Deduct Refunds" is not to be used by the assessee, it is meant for the Department while allowing refund of tax. B: Primary Education Cess on all taxable services will be booked under 00440298 and Secondary and Higher Education Cess will be booked under 00440426. C: It has been observed that NSDL have issued dummy codes for revenue collection and interest/penalty for the above three services. All these codes should be treated as void and may be replaced by the correct account codes as stated above. Issued by Madurai Commissionerate