Eximkey - India Export Import Policy 2004 2013 Exim Policy
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CIR. NO. 165/16/2012-ST, DT. 20/11/2012

Restoration of service specific accounting codes for payment of service tax - regarding.

Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012. Accounting code for the purpose of payment of service tax under the Negative List approach [“All Taxable Services”-00441089] was prescribed vide Circular 161/12/2012 dated 6th July, 2012.

2. Subsequent to the issuance of the Circular, suggestions were received from the field formations that the service specific old accounting codes should be restored, for the purpose of statistical analysis; also it was suggested that list of descriptions of services should be provided to the taxpayers for obtaining registration. These suggestions were examined and a decision has been taken to restore the service specific accounting 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 the list of 120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the description ‘all taxable services’, such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.

5. Officers in the field formations are instructed to extend necessary guidance to the tax payers regarding the selection of appropriate description of taxable service and facilitate the payment of service tax/cess due under the appropriate accounting code. Trade Notice/Public Notice may be issued to the field formations and tax payers. Please acknowledge receipt of this Circular. Hindi version follows.

No.Finance Act,1994 erstwhile Section 65(105)Descriptions of Taxable ServicesAccounting Codes
Tax CollectionOther Receipts (interest)PenaltiesDeduct Refunds (for use by the field formations)
1(a)Stockbroker service00440008004400090044129800440121
*(b)Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]00440003004401190044129600440122
*(c)Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440015004400200044130100440021
2(d)General insurance service00440005004400060044129700440120
3(e)Advertising agency services00440013004400160044129900440017
4(f)Courier agency service00440014004400180044130000440019
5(g)Consulting engineer services00440057004400580044131000440059
6(h)Custom House Agent service00440026004400270044130200440028
7(i)Steamer agent services00440029004400300044130300440031
8(j)Clearing and forwarding agent services00440045004400460044130600440047
9(k)Manpower recruitment/supply agency service00440060004400610044131100440062
*(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)]00440067004400680044131300440069
10(l)Air travel agent services00440032004400330044130400440034
11(m)Mandap keeper service00440035004400360044130500440037
12(n)Tour operator services00440063004400640044131200440065
13(o)Rent-a-cab scheme operator services00440048004400490044130700440050
14(p)Architect services00440072004400730044131400440074
15(q)Interior decoration/ Designer services00440076004400770044131500440078
16(r)Management or business consultant service00440116004401170044132500440118
17(s)Chartered accountant services00440092004400930044131900440094
18(t)Cost accountant service00440096004400970044132000440098
19(u)Company secretary service00440100004401010044132100440102
20(v)Real estate agent service00440104004401050044132200440106
21(w)Security/ detective agency service00440108004401090044132300440110
22(x)Credit rating agency service00440088004400890044131800440090
23(y)Market research agency service00440112004401130044132400440114
24(z)Underwriter service00440084004400850044131700440086
*(za)Mechanised slaughterhouse service [omitted vide Finance Act, 2001]00440080004400810044131600440082
25(za)Scientific & technical consultancy services00440125004401260044132600440127
26(zb)Photography service00440129004401300044132700440131
27(zc)Convention service00440133004401340044132800440135
*(zd)Telegraph authority-leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]00440137004401380044132900440139
*(ze)Telegraph authority-telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]00440141004401420044133000440143
*(zf)Telegraph authority-telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]00440145004401460044133100440147
*(zg)Telegraph authority-facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]00440149004401500044133200440151
28(zh)Online information and database access service and/ or retrieval service through computer network00440153004401540044133300440155
29(zi)Video production agency/ video tape production service00440157004401580044133400440159
30(zj)Sound recording studio or agency services00440161004401620044133500440163
31(zk)Broadcasting service00440165004401660044133600440167
32(zl)Insurance auxiliary service in relation to general insurance00440169004401700044133800440171
33(zm)Banking and other Financial services00440173 004401740044133900440175
34(zn)Port service (major ports)00440177004401780044134100440179
35(zo)Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] 00440181004401820044134300440183
* (zp)Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)]-----------------------------------------------
36(zq)Beauty parlours /beauty treatment00440209004402100044136100440211
37(zr)Cargo handling service00440189004401900044134800440191
38(zs)Cable operators00440217004402180044136600440219
39(zt)Dry cleaning service00440221004402220044136900440223
40(zu)Event management00440197004401980044135300440199
41(zv)Fashion design00440213004402140044136300440215
42(zw)Health club and fitness centre service00440205004402060044135800440207
43(zx)Life insurance service00440185004401860044134600440187
44(zy)Insurance auxiliary service concerning life insurance business00440185004401860044134600440187
45(zz)Rail travel agent’s service00440201004402020044135600440203
46(zza)Storage and warehousing services 00440193004401940044135000440195
47(zzb)Business auxiliary service 00440225004402260044137100440227
48(zzc)Commercial training or coaching00440229004402300044137400440231
49(zzd)Erection, commissioning and installation00440233004402340044137600440235
50(zze)Franchise service00440237004402380044138400440239
51(zzf)Internet café00440241004402420044138600440243
52(zzg)Maintenance or repair service00440245004402460044138800440247
53(zzh)Technical testing and analysis service00440249004402500044138900440251
54(zzi)Technical inspection and certification agency service 00440249004402500044138900440251
*(zzj)Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]------------------------------------------
55(zzk)Foreign exchange broker service00440173004401740044133900440175
56(zzl)Other port (minor port) service00440177004401780044134100440179
57(zzm)Airport services by airport authority00440258004402590044139100440260
58(zzn)Transport of goods by air00440266004402670044139300440268
59(zzo)Business exhibition service00440254004402550044139000440256
60(zzp)Transport of goods by road/goods transport agency service00440262004402630044139200440264
61(zzq)Construction services other than residential complex, including commercial/industrial buildings or civil structures00440290004402910044139900440292
62(zzr)Services by holder of intellectual property right providing intellectual property services other than copyright 00440278004402790044139600440280
63(zzs)Opinion poll agency service00440274004402750044139500440276
64(zzt)Outdoor catering00440051004400520044130800440053
65(zzu)Services by a programme producer 00440286004402870044139800440288
66(zzv)Survey and exploration of mineral00440270004402710044139400440272
67(zzw)Pandal or shamiana service00440054004400550044130900440056
68(zzx)Travel agent for booking of passage(other than air/rail travel agents)00440294004402950044140000440296
69(zzy)Services provided by recognised/registered associations in relation to forward contracts00440282004402830044139700440284
70(zzz)Transport of goods through pipeline or other conduit00440302004403030044143000440304
71(zzza)Site formation and clearance, excavation, earth moving and demolition services00440306004403070044143100440308
72(zzzb)Dredging of rivers, ports harbours, backwaters, estuaries, etc. 00440310004403110044143200440312
73(zzzc)Survey and map making service00440314004403150044143300440316
74(zzzd)Cleaning services 00440318004403190044143400440320
75(zzze)Club or association service00440322004403230044143500440324
76(zzzf)Packaging service00440326004403270044143600440328
77(zzzg)Mailing list compilation and mailing service00440330004403310044143700440332
78(zzzh)Construction of residential complex service00440334004403350044143800440336
79(zzzi)Service provided by a registrar to an issue00440338004403390044143900440340
80(zzzj)Service provided by a share transfer agent00440342004403430044144000440344
81(zzzk)Automated Teller Machine operations, maintenance or management service00440346004403470044144100440348
82(zzzl)Service provided by a recovery agent00440350004403510044144200440352
83(zzzm)Selling of space or time slots for advertisements00440354004403550044144300440356
84(zzzn)Sponsorship service provided to body corporate or firm including sports sponsorships00440358004403590044144400440360
85(zzzo)Transport of passengers embarking on domestic/international journey by air00440362004403630044144500440364
86(zzzp)Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)00440390004403910044144600440392
87(zzzq)Business support service00440366004403670044144700440368
88(zzzr)Auction service00440370004403710044144800440372
89(zzzs)Public relation management service00440374004403750044144900440376
90(zzzt)Ship management service00440378004403790044145000440380
91(zzzu)Internet telecommunication services (includes internet telephony Servicewhich became taxable from 01.05.2006)00440382004403830044145100440384
92(zzzv)Transport of persons by cruise ship00440386004403870044145200440388
93(zzzw)Credit card, debit card, charge card or other payment card related services00440394004403950044145300440396
94(zzzx)Services of telegraph authority in relation to telecommunication service00440398004403990044145400440400
95(zzzy)Mining of mineral, oil or gas service00440402004404030044145500440404
96(zzzz)Renting of immovable property services00440406004404070044145600440408
97(zzzza)Works contract service00440410004404110044145700440412
98(zzzzb)Development and supply of content for use in telecom services, advertising agency, etc.00440414004404150044145800440416
99(zzzzc)Asset management including portfolio management and fund management00440418004404190044145900440420
100(zzzzd)Design service other than interior decoration and fashion designing00440422004404230044146000440424
101(zzzze)Information technology software service00440452004404500044146100440451
102(zzzzf)Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP)00440430004404310044146200440432
103(zzzzg)Services provided by a recognized stock exchange in relation to transaction in securities00440434004404350044146300440436
104(zzzzh)Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts00440438004404390044146400440440
105(zzzzi)Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts00440442004404430044146500440446
106(zzzzj)Services provided by any person in relation to supply of tangible goods00440445004404470044146600440448
107(zzzzk)Cosmetic and plastic surgery service00440460004404630044146700440466
108(zzzzl)Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 00440470004404730044146800440476
109(zzzzm)Legal consultancy service00440480004404830044146900440486
110(zzzzn)Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. 00440595004405960044147000440597
111(zzzzo)Health services by a clinical establishment, health checkup/diagnosis, etc.00440598004405990044147100440600
112(zzzzp)Maintenance of medical records 00440601004406020044147200440603
113(zzzzq)Service of promotion or marketing of brand of goods/services/events00440604004406050044147300440606
114(zzzzr)Service of permitting commercial use or exploitation of events00440607004406080044147400440609
115(zzzzs)Electricity exchange service00440610004406110044147500440612
116(zzzzt)Copyright service-transfer temporarily/ permit use or enjoyment00440613004406140044147600440615
117(zzzzu)Special services provided by builders00440616004406170044147700440618
118(zzzzv)Restaurant service00441067004410680044147800441069
119(zzzzw)Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.00441070004410710044147900441072
120 Other taxable services [ services other than the 119 listed above]00441480004414810044148500441482

Director, TRU
Tel: 011-23092634
Email: jm.kennedy@nic.in

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