Circular No. 165/16/2012 -ST [F.No.341/21/2012-TRU], dated 20-11-2012
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.
ANNEXURE
DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX
No.
|
Finance Act,1994 erstwhile Section 65(105)
|
Descriptions of Taxable Services
|
Accounting Codes
| |||
Tax Collection
|
Other Receipts (interest)
|
Penalties
|
Deduct Refunds (for use by the field formations)
| |||
1
|
(a)
| Stockbroker service |
00440008
|
00440009
|
00441298
|
00440121
|
*
|
(b)
| Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440003
|
00440119
|
00441296
|
00440122
|
*
|
(c)
| Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440015
|
00440020
|
00441301
|
00440021
|
2
|
(d)
| General insurance service |
00440005
|
00440006
|
00441297
|
00440120
|
3
|
(e)
| Advertising agency services |
00440013
|
00440016
|
00441299
|
00440017
|
4
|
(f)
| Courier agency service |
00440014
|
00440018
|
00441300
|
00440019
|
5
|
(g)
| Consulting engineer services |
00440057
|
00440058
|
00441310
|
00440059
|
6
|
(h)
| Custom House Agent service |
00440026
|
00440027
|
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
|
00440073
|
00441314
|
00440074
|
15
|
(q)
| Interior decoration/ Designer services |
00440076
|
00440077
|
00441315
|
00440078
|
16
|
( r)
| Management or business consultant service |
00440116
|
00440117
|
00441325
|
00440118
|
17
|
(s)
| Chartered accountant services |
00440092
|
00440093
|
00441319
|
00440094
|
18
|
(t)
| Cost accountant service |
00440096
|
00440097
|
00441320
|
00440098
|
19
|
(u)
| Company secretary service |
00440100
|
00440101
|
00441321
|
00440102
|
20
|
(v)
| Real estate agent service |
00440104
|
00440105
|
00441322
|
00440106
|
21
|
(w)
| Security/ detective agency service |
00440108
|
00440109
|
00441323
|
00440110
|
22
|
(x)
| Credit rating agency service |
00440088
|
00440089
|
00441318
|
00440090
|
23
|
(y)
| Market research agency service |
00440112
|
00440113
|
00441324
|
00440114
|
24
|
(z)
| Underwriter service |
00440084
|
00440085
|
00441317
|
00440086
|
*
|
(za)
| Mechanised slaughterhouse service[omitted vide Finance Act, 2001] |
00440080
|
00440081
|
00441316
|
00440082
|
25
|
(za)
| Scientific & technical consultancy services |
00440125
|
00440126
|
00441326
|
00440127
|
26
|
(zb)
| Photography service |
00440129
|
00440130
|
00441327
|
00440131
|
27
|
(zc)
| Convention service |
00440133
|
00440134
|
00441328
|
00440135
|
*
|
(zd)
| Telegraph authority - leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440137
|
00440138
|
00441329
|
00440139
|
*
|
(ze)
| Telegraph authority - telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440141
|
00440142
|
00441330
|
00440143
|
*
|
(zf)
| Telegraph authority - telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440145
|
00440146
|
00441331
|
00440147
|
*
|
(zg)
| Telegraph authority - facsimile service [omitted w.e.f.01.06.2007 and clubbed under (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[(zzj) omitted w.e.f 16.6.05] |
00440181
|
00440182
|
00441343
|
00440183
|
*
|
(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 treatment |
00440209
|
00440210
|
00441361
|
00440211
|
37
|
(zr)
| Cargo handling service |
00440189
|
00440190
|
00441348
|
00440191
|
38
|
(zs)
| Cable operators |
00440217
|
00440218
|
00441366
|
00440219
|
39
|
(zt)
| Dry cleaning service |
00440221
|
00440222
|
00441369
|
00440223
|
40
|
(zu)
| Event management |
00440197
|
00440198
|
00441353
|
00440199
|
41
|
(zv)
| Fashion design |
00440213
|
00440214
|
00441363
|
00440215
|
42
|
(zw)
| Health club and fitness centre service |
00440205
|
00440206
|
00441358
|
00440207
|
43
|
(zx)
| Life insurance service |
00440185
|
00440186
|
00441346
|
00440187
|
44
|
(zy)
| Insurance auxiliary service concerning life insurance business |
00440185
|
00440186
|
00441346
|
00440187
|
45
|
(zz)
| Rail travel agent's service |
00440201
|
00440202
|
00441356
|
00440203
|
46
|
(zza)
| Storage and warehousing services |
00440193
|
00440194
|
00441350
|
00440195
|
47
|
(zzb)
| Business auxiliary service |
00440225
|
00440226
|
00441371
|
00440227
|
48
|
(zzc)
| Commercial training or coaching |
00440229
|
00440230
|
00441374
|
00440231
|
49
|
(zzd)
| Erection, commissioning and installation |
00440233
|
00440234
|
00441376
|
00440235
|
50
|
(zze)
| Franchise service |
00440237
|
00440238
|
00441384
|
00440239
|
51
|
(zzf)
| Internet café |
00440241
|
00440242
|
00441386
|
00440243
|
52
|
(zzg)
| Maintenance or repair service |
00440245
|
00440246
|
00441388
|
00440247
|
53
|
(zzh)
| Technical 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)
| Construction services other than residential complex, including commercial/industrial buildings or civil structures |
00440290
|
00440291
|
00441399
|
00440292
|
62
|
(zzr)
| Services by holder of intellectual property right providing intellectual property services other than copyright |
00440278
|
00440279
|
00441396
|
00440280
|
63
|
(zzs)
| Opinion poll agency service |
00440274
|
00440275
|
00441395
|
00440276
|
64
|
(zzt)
| Outdoor catering |
00440051
|
00440052
|
00441308
|
00440053
|
65
|
(zzu)
| Services by a programme producer |
00440286
|
00440287
|
00441398
|
00440288
|
66
|
(zzv)
| Survey and exploration of mineral |
00440270
|
00440271
|
00441394
|
00440272
|
67
|
(zzw)
| Pandal or shamiana service |
00440054
|
00440055
|
00441309
|
00440056
|
68
|
(zzx)
| Travel agent for booking of passage(other than air/rail travel agents) |
00440294
|
00440295
|
00441400
|
00440296
|
69
|
(zzy)
| Services provided by recognised/registered associations in relation to forward contracts |
00440282
|
00440283
|
00441397
|
00440284
|
70
|
(zzz)
| Transport of goods through pipeline or other conduit |
00440302
|
00440303
|
00441430
|
00440304
|
71
|
(zzza)
| Site formation and clearance, excavation, earth moving and demolition services |
00440306
|
00440307
|
00441431
|
00440308
|
72
|
(zzzb)
| Dredging of rivers, ports harbours, backwaters, estuaries, etc. |
00440310
|
00440311
|
00441432
|
00440312
|
73
|
(zzzc)
| Survey and map making service |
00440314
|
00440315
|
00441433
|
00440316
|
74
|
(zzzd)
| Cleaning services |
00440318
|
00440319
|
00441434
|
00440320
|
75
|
(zzze)
| Club or association service |
00440322
|
00440323
|
00441435
|
00440324
|
76
|
(zzzf)
| Packaging service |
00440326
|
00440327
|
00441436
|
00440328
|
77
|
(zzzg)
| Mailing list compilation and mailing service |
00440330
|
00440331
|
00441437
|
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
|
00440364
|
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) |
00440390
|
00440391
|
00441446
|
00440392
|
87
|
(zzzq)
| Business support service |
00440366
|
00440367
|
00441447
|
00440368
|
88
|
(zzzr)
| Auction service |
00440370
|
00440371
|
00441448
|
00440372
|
89
|
(zzzs)
| Public relation management service |
00440374
|
00440375
|
00441449
|
00440376
|
90
|
(zzzt)
| Ship management service |
00440378
|
00440379
|
00441450
|
00440380
|
91
|
(zzzu)
| Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) |
00440382
|
00440383
|
00441451
|
00440384
|
92
|
(zzzv)
| Transport of persons by cruise ship |
00440386
|
00440387
|
00441452
|
00440388
|
93
|
(zzzw)
| Credit card, debit card, charge card or other payment card related services |
00440394
|
00440395
|
00441453
|
00440396
|
94
|
(zzzx)
| Services of telegraph authority in relation to telecommunication service |
00440398
|
00440399
|
00441454
|
00440400
|
95
|
(zzzy)
| Mining of mineral, oil or gas service |
00440402
|
00440403
|
00441455
|
00440404
|
96
|
(zzzz)
| Renting of immovable property services |
00440406
|
00440407
|
00441456
|
00440408
|
97
|
(zzzza)
| Works contract service |
00440410
|
00440411
|
00441457
|
00440412
|
98
|
(zzzzb)
| Development and supply of content for use in telecom services, advertising agency, etc. |
00440414
|
00440415
|
00441458
|
00440416
|
99
|
(zzzzc)
| Asset management including portfolio management and fund management |
00440418
|
00440419
|
00441459
|
00440420
|
100
|
(zzzzd)
| Design service other than interior decoration and fashion designing |
00440422
|
00440423
|
00441460
|
00440424
|
101
|
(zzzze)
| Information technology 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
|
(zzzzl)
| Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) |
00440470
|
00440473
|
00441468
|
00440476
|
109
|
(zzzzm)
| Legal consultancy service |
00440480
|
00440483
|
00441469
|
00440486
|
110
|
(zzzzn)
| Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. |
00440595
|
00440596
|
00441470
|
00440597
|
111
|
(zzzzo)
| Health services by a clinical establishment, health check-up/diagnosis , etc. |
00440598
|
00440599
|
00441471
|
00440600
|
112
|
(zzzzp)
| Maintenance of medical records |
00440601
|
00440602
|
00441472
|
00440603
|
113
|
(zzzzq)
| Service of promotion or marketing of brand of goods/services/events |
00440604
|
00440605
|
00441473
|
00440606
|
114
|
(zzzzr)
| Service of permitting commercial use or exploitation of events |
00440607
|
00440608
|
00441474
|
00440609
|
115
|
(zzzzs)
| Electricity exchange service |
00440610
|
00440611
|
00441475
|
00440612
|
116
|
(zzzzt)
| Copyright service - transfer temporarily/ permit use or enjoyment |
00440613
|
00440614
|
00441476
|
00440615
|
117
|
(zzzzu)
| Special services provided by builders |
00440616
|
00440617
|
00441477
|
00440618
|
118
|
(zzzzv)
| Restaurant service |
00441067
|
00441068
|
00441478
|
00441069
|
119
|
(zzzzw)
| Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. |
00441070
|
00441071
|
00441479
|
00441072
|
120
| Other taxable services [ services other than the 119 listed above] |
00441480
|
00441481
|
00441485
|
00441482
| |
Note: In the above list, 119 descriptions of services (sl.no.1 to 119) are derived from positive list based selective approach and are arranged as they evolved; some of them have undergone change under the negative list approach. At serial number 120, the description reads as 'other taxable services' [services which are not covered by any of the 119 descriptions derived from positive list approach]. Descriptions of services listed above are meant for the purpose of collection of statistics.
EDUCATION CESS
Sl.no
| Description |
Tax collection
|
Other receipts(interest)
|
Penalties
|
Deduct refunds
|
1
| Primary Education Cess |
00440298
|
00440299
|
00441486
|
00440300
|
2
| Secondary and Higher Education Cess |
00440426
|
00440427
|
00441487
|
00440428
|
ALL TAXABLE SERVICES
| Description |
Tax collection
|
Other receipts(interest)
|
Penalties
|
Deduct refunds
|
| All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate description/s from the list of 120 descriptions given in this Annexure) |
00441089
|
00441090
|
00441093
|
00441094
|
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