8 Digit Accounting Codes - Service Tax Practice Manual / Ready Reckoner - Service Tax

Service Tax 8 Digit Accounting Codes New Accounting Code w.e.f. 1-7-2012 to 20-11-2012 Service Tax (All Services) 00441089 Other Receipts (Interest) 00441090 Penalty 00441093 Education Cess 00440298 Secondary and Higher Education Cess 00440426 Refund (Not for assesse) 00441094 However, the old heads and accounting codes are to be used for payment of service tax for statistical purposes. CBE C circular No. 165/16/2012-ST dated 20-11-2012 . Accounting Code used for payment of service tax It may be noted here that payment of service tax under wrong head does not mean that service tax has not been paid, refer case . 2012 (12) TMI 579 - CESTAT AHMEDABAD . Sr. No. Name of Service Tax Collection Other Receipts 1 Advertising Service 00440013 00440016 2 Air Travel Agent Service 00440032 00440033 3 Airport Services 00440258 00440259 4 Architect Service 00440072 00440073 5 Auctioneers service, other than auction of properly under directions or orders of a count of law or auction by the Central Government. 00440370 00440371 6 Authorized Service Station 00440181 00440182 7 Automated Teller Machine operations, Maintenance or management 00440346 00440347 8 Banking and other Financial Service 00440173 00440174 9 Beauty Parlours Services 00440209 00440210 10 Broadcasting Service 00440165 00440166 11 Business Auxiliary Service 00440225 00440226 12 Business Exhibition Services 00440254 00440255 13 Business support services 00440366 00440367 14 Cable Operators Service 00440217 00440218 15 Cargo Handling Service 00440189 00440190 16 Chartered Accountant Service 00440092 00440093 17 Cleaning services other than in relation to agriculture, horticulture, animal husbandry or dairying 00440318 00440319 18 Clearing Forwarding Service 00440045 00440046 19 Commercial training and Coaching Center 00440229 00440230 20 Commissioning and Installation Service 00440233 00440234 21 Company Secretary Service 00440100 00440101 22 Construction of Commercial or Industrial Complex 00440290 00440291 23 Construction of Residential Complexes 00440334 00440335 24 Consulting Engineer Service 00440057 00440058 25 Convention Service 00440133 00440134 26 Cost Account Service 00440096 00440097 27 Courier Service 00440014 00440018 28 Credit Card, debit card, change card or other payment card related services 00440394 00440395 29 Credit Rating Agency Service 00440088 00440089 30 Custom House Agent Service 00440026 00440027 31 Dredging services of rivers, ports, harbours, backwater and estuaries 00440310 00440311 32 Dry Cleaning Services 00440221 00440222 33 Event Management Service 00440197 00440198 34 Facsimile Service 00440149 00440150 35 Fashion Designing Service 00440213 00440214 36 Forward Contract Services 00440282 00440283 37 Franchise Service 00440237 00440238 38 General Insurance Permia 00440005 00440006 39 Goods Transport Operator service (Old) 00440067 00440068 40 Health Club and Fitness Centers Service 00440205 00440206 41 Insurance Auxiliary Service 00440169 00440170 42 Intellectual property Services 00440278 00440279 43 Interior Decorator/Designer Service 00440076 00440077 44 Internet Caf 00440241 00440242 45 Internet Telephony service 00440382 00440383 46 Leased circuits Service 00440137 00440138 47 Life Insurance Service including insurance auxiliary services relating to Life Insurance 00440185 00440186 48 Line Information Databased access and /or Retrieval Service 00440153 00440154 49 Machanized Slaughter House Service 00440080 00440081 50 Mailing list compilation and mailing 00440330 00440331 51 Maintenance and repair Service 00440245 00440246 52 Man Power Recruitment Service 00440060 00440061 53 Management Consultant Service 00440116 00440117 54 Mandap Keeper Service 00440035 00440036 55 Market Research Agency Service 00440112 00440113 56 Membership of Clubs or Associations 00440322 00440323 57 Opinion poll services 00440274 00440275 58 Outdoor Caterers Service 00440051 00440052 59 Packaging services 00440326 00440327 60 Pandal or Shamiana Contractors Service 00440054 00440055 61 Photography Service 00440129 00440130 62 Port Service 00440177 00440178 63 Public relations service 00440374 00440375 64 Radio Paging Service 00440015 00440020 65 Rail Travel Agent Service 00440201 00440202 66 Real Estate Agents/Consultant Service 00440104 00440105 67 Recovery agent 00440350 00440351 68 Registrar to an issue 00440338 00440339 69 Rent-a-Cab Scheme Operator Service 00440048 00440049 70 Sale of space or time for advertisement, other than in print media 00440354 00440355 71 Scientific Technical Consultancy 00440125 00440126 72 Security Detective Agency Service 00440108 00440109 73 Share Transfer Agent 00440342 00440343 74 Ship Management services 00440378 00440379 75 Site preparation and clearance, excavation, earth moving and demolition services, other than those provided to agriculture, irrigation and watershed development 00440306 00440307 76 Sound Recording Service 00440161 00440162 77 Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events. 00440358 00440359 78 Steamer Service Agent Service 00440029 00440030 79 Stock Brokerage Commission 00440008 00440009 80 Storage and Warehouse Service 00440193 00440194 81 Survey and exploration of minerals 00440270 00440271 82 Survey and map making other than by Government Departments 00440314 00440315 83 Technical Testing Analysis : Technical Inspection and Certification Service 00440249 00440250 84 Telegraph Service 00440141 00440142 85 Telephone Billing 00440003 00440119 86 Telex Service 00440145 00440146 87 Tour Operator Service 00440063 00440064 88 Transport of goods by Air 00440266 00440267 89 Transport of Goods by Road 00440262 00440263 90 Transport of goods in containers by rail by any person, other than Government railway. 00440390 00440391 91 Transport of goods through pipeline or other conduit 00440302 00440303 92 Transport of passengers embarking on international journey by air, other than economy class passengers 00440362 00440363 93 Transport of persons by cruise ship 00440386 00440387 94 Travel Agents (Other than Air / Rail travel agent) 00440294 00440295 95 TV and Radio Programme Production Services 00440286 00440287 96 Under Writer Service 00440084 00440085 97 Video Tape Production Service 00440157 00440158 98 Services provided by a Telegraph authority in relation to telecommunication services 00440398 00440399 99 Services provided in relation to mining of mineral, oil or gas 00440402 00440403 100 Services provided in relation to renting of immovable property for use in course or furtherance of business or commerce 00440406 00440407 101 Services provided in relation to execution of a works contract. 00440410 00440411 102 Services provided in relation to development and supply of content for use in telecom services, advertising agency services and on-line information and database assess or retrieval services. 00440414 00440415 103 Services provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management. 00440418 00440419 104 Service provided in relation to design services 00440422 00440423 105 Services provided by any person in relation to information technology software for use in the course, or furtherance, of business or commerce. 00440452 00440450 106 Services provided by an insurer on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme 00440430 00440431 107 Services provided by a recognized stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities. 00440434 00440435 108 Services provided by a recognized/registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or onward contracts and includes services provided in relation to trading, processing, clearing and settlement of transactions in goods or forward contracts. 00440438 00440439 109 Services provided by a processing and clearing house in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forwar contracts. 00440442 00440443 110 Services provided by any person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of procession and effective control of such machinery, equipment and appliances. 00440445 00440447 111 Consmetic Surgery or Plastic Surgery Service 00440460 00440463 112 Transport of Coastal Goods, Goods through National Waterway or Goods though Inland Water 00440470 00440473 113 Legal Consultancy Service 00440480 00440483 114 Service of promoting, marketing or organizing of games of chance, including lottery, Bingo or Lotto [ Finance Act 1994 , Section 65(105)(zzzzn) ] 00440595 00440596 115 Health service: (a) health check-up undertaken by hospitals or medical establishments for employees of business entities and (b) health services provided under health insurance schemes offered by insurance companies[ Finance Act 1994 , Section 65 (105) (zzzzo) ] 00440598 00440599 116 Service of maintenance of medical records of employees of business entity[ Finance Act 1994 , Section 65(105)(zzzzp) ] 00440601 00440602 117 Service of promoting a brand of goods, services, events, business entities, etc[ Finance Act 1994 , Section 65(105)(zzzzq) ] 00440604 00440605 118 Service of permitting commercial use or exploitation of any event organized by a person or organization[ Finance Act 1994 , Section 65 (105) (zzzzr) ] 00440607 00440608 119 Service provided by electricity exchange [ Finance Act 1994 , Section 65(105)(zzzzs) ] 00440610 00440611 120 Service related to (a) transferring temporarily or (b) permitting the right to use or enjoyment of any copyright defined in the Copyright Act, 1957 and services related two types of copyright not covered under Intellectual Property Right(IPR) Service, namely those on (a) cinematographic films and (b) sound recording [ Finance Act 1994 , Section 65(105)(zzzzt) ] 00440613 00440614 121 Special service provided by a builder etc, to the prospective tax buyers such as providing preferential location or external or internal development of complexes on extra charges[ Finance Act 1994, Section 65(105)(zzzzu) ] 00440616 00440617 122 Service provided by a restaurant having air-conditioning and license to serve alcoholic beverages in relation to serving of food or beverage, including alcoholic beverages or both, in its premises [ Finance Act 1994 , Section 65(105) (zzzzv) ] 00441067 00441068 123 Service provided by a hotel, inn, guest house, club or campsite in relation to providing of accommodation for a continuous period of less than three months[ Finance Act 1994 , Section 65(105) (zzzzw) ] 00441070 00441071 Primary Education Cess 00440298 00440299 Secondary and Higher Education Cess 00440426 00440427 Swachh Bharat Cess 00441493 00441494 Krishi Kalyan Cess 00441509 00441510