Service tax accounting codes restored; taxpayers must choose specific service descriptions and amend registrations online where needed. The Circular restores service-specific accounting codes under the Negative List approach and supplies an annexure of 120 service descriptions with corresponding accounting codes for tax collection, interest, penalties and a field-use-only deduct-refunds sub-head; taxpayers must amend 'All Taxable Services' registrations online to select appropriate descriptions, new registrants must choose from the list, and field formations will guide taxpayers and display codes in Form ST-1/ST-2.