9911796707
TMI BlogRestoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... unting codes. Accordingly, a list of 120 descriptions of services for the purpose of registration and accounting codes corresponding to each description of service for payment of tax is provided in the annexure to this Circular. 3. Descriptions of taxable services given in the annexure are solely for the purpose of statistical analysis. On the advice of the office of the C AG, a specific sub-head has been created for payment of penalty under various descriptions of services. Henceforth, the sub-head other receipts is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head deduct refunds is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax. 4. Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services given in the Annexure. Where registrations have been obtained under the description 'All Taxable Services', the taxpayer should file amendment application online in ACES and opt for relevant description/s from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00441302 00440028 7 ( i ) Steamer agent services 00440029 00440030 00441303 00440031 8 ( j ) Clearing and forwarding agent services 00440045 00440046 00441306 00440047 9 ( k ) Manpower recruitment/supply agency service 00440060 00440061 00441311 00440062 * (ka) Goods Transport Operator [This description is not to be used since omitted and clubbed under - ( zzp ) Transport of goods by road - goods transport agency service -( zzp )] 00440067 00440068 00441313 00440069 10 ( l ) Air travel agent services 00440032 00440033 00441304 00440034 11 ( m ) Mandap keeper service 00440035 00440036 00441305 00440037 12 ( n ) Tour operator services 00440063 00440064 00441312 00440065 13 ( o ) Rent-a-cab scheme operator services 00440048 00440049 00441307 00440050 14 ( p ) Architect services 00440072 0044 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder ( zzzx )] 00440149 00440150 00441332 00440151 28 ( zh ) Online information and database access service and/ or retrieval service through computer network 00440153 00440154 00441333 00440155 29 ( zi ) Video production agency/video tape production service 00440157 00440158 00441334 00440159 30 ( zj ) Sound recording studio or agency services 00440161 00440162 00441335 00440163 31 ( zk ) Broadcasting service 00440165 00440166 00441336 00440167 32 ( zl ) Insurance auxiliary service in relation to general insurance 00440169 00440170 00441338 00440171 33 ( zm ) Banking and other Financial services 00440173 00440174 00441339 00440175 34 ( zn ) Port service (major ports) 00440177 00440178 00441341 00440179 35 ( zo ) Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... testing and analysis service 00440249 00440250 00441389 00440251 54 ( zzi ) Technical inspection and certification agency service 00440249 00440250 00441389 00440251 * (zzj) Authorised service station [omitted w.e.f 16.6.05 and clubbed under ( zo )] --------- ----------- ------------ ---------- 55 ( zzk ) Foreign exchange broker service 00440173 00440174 00441339 00440175 56 ( zzl ) Other port (minor port) service 00440177 00440178 00441341 00440179 57 ( zzm ) Airport services by airport authority 00440258 00440259 00441391 00440260 58 ( zzn ) Transport of goods by air 00440266 00440267 00441393 00440268 59 ( zzo ) Business exhibition service 00440254 00440255 00441390 00440256 60 ( zzp ) Transport of goods by road/goods transport agency service 00440262 00440263 00441392 00440264 61 ( zzq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00440332 78 ( zzzh ) Construction of residential complex service 00440334 00440335 00441438 00440336 79 ( zzzi ) Service provided by a registrar to an issue 00440338 00440339 00441439 00440340 80 ( zzzj ) Service provided by a share transfer agent 00440342 00440343 00441440 00440344 81 ( zzzk ) Automated Teller Machine operations, maintenance or management service 00440346 00440347 00441441 00440348 82 ( zzzl ) Service provided by a recovery agent 00440350 00440351 00441442 00440352 83 ( zzzm ) Selling of space or time slots for advertisements 00440354 00440355 00441443 00440356 84 ( zzzn ) Sponsorship service provided to body-corporate or firm including sports sponsorships 00440358 00440359 00441444 00440360 85 ( zzzo ) Transport of passengers embarking on domestic/international journey by air 00440362 00440363 00441445 004403 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gy software service 00440452 00440450 00441461 00440451 102 ( zzzzf ) Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) 00440430 00440431 00441462 00440432 103 ( zzzzg ) Services provided by a recognized stock exchange in relation to transaction in securities 00440434 00440435 00441463 00440436 104 ( zzzzh ) Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 00440438 00440439 00441464 00440440 105 ( zzzzi ) Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts 00440442 00440443 00441465 00440446 106 ( zzzzj ) Services provided by any person in relation to supply of tangible goods 00440445 00440447 00441466 00440448 107 ( zzzzk ) Cosmetic and plastic surgery service 00440460 00440463 00441467 00440466 108 ..... 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