Dept. of Revenue
Issues 120 Descriptions of Taxable Services and Accounting Codes for Payment of
Service Tax
[Service Tax Notification
No. 48 dated 30th November 2012]
In exercise of the powers
conferred by sub-section(1) read with sub-section (2) of Section 94 of the
Finance Act, 1994( 32 of 1994), the Central Government hereby makes the
following rules further to amend the Service Tax Rules, 1994, namely:-
1. (1) These rules may be called
the Service Tax(Fifth
Amendment) Rules, 2012.
(2) They shall come into force on
the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994,
in Form ST-1,-
a)
in serial no.7, for the table, the following table
shall be substituted, namely:-
“
|
SNo. |
Description of
taxable service( Choose from ANNEXURE) |
|
(1) |
(2) |
|
|
|
”;
b)
after the ACKNOWLEDGEMENT, the following Annexure
shall be inserted , namely:-
“Annexure
Descriptions of Taxable Services and Accounting Codes for Payment of
Service Tax
|
Sl 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) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
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 |
----------- |
-------------- |
----------- |
------------- |
|
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 |
|
11 |
(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 |
F. No 137/22/2012-Service Tax