Service Tax account allocation prescribes triplet ledger codes for tax collections, other receipts and refunds for listed services.
Allocation of heads of accounts for services newly included in the Service Tax net from 16-10-1998 prescribes, for each listed service, a triplet of ledger codes: one code for Tax Collections, one for Other Receipts, and one for Deduct Refund, to guide revenue accounting and refund treatment for specified professional and service categories.

Interest on delayed service tax clarified: treat spanning parts of two months as a single monthly interest period.
Clarification: interest under Section 75 for delayed service tax is simple interest charged for the period of delay; where payment falls on the first day of the next month after a mid month due date, the delay should be treated as a single month measured from the day after the due date of the first month to the due date of the next month, and interest charged for one month only.

Service tax on professional and business services: registration and payment obligations imposed for listed service categories.
A statutory levy of service tax applies to specified professional and commercial services listed in the notice and is chargeable only on services rendered on or after the notified commencement. The summary defines the taxable service for each category, clarifies scope (including non-taxable supplies, subcontracting rules, treatment of advance receipts and reimbursable expenses), and prescribes registration, periodic payment, return filing, provisional assessment and administrative procedures for compliance and assessment.

Service tax assessment officers appointed with specified exclusions for numerous service categories from the 'any other assessee' class.
The Board amends Rule 3 Schedule by substituting the Any other assessee entry to exclude a specified list of service categories (such as advertising, courier, customs house agents, consulting engineers, manpower recruiters, clearing and forwarding agents, tour operators, architects, real estate agents and consultants, management consultants, market research agencies, credit rating agencies, security agencies, mechanised slaughterhouses, underwriting, and practising chartered professionals), thereby clarifying which service providers are not covered by the residual assessee classification for assessment and collection under the Service Tax Rules.

Service tax on specified professional and commercial services: levy applies to services rendered in India with registration and payment obligations.
Service tax is imposed on specified professional and commercial services listed in the Finance (No. 2) Act and related notifications, covering categories such as architects, interior decorators, credit rating agencies, market research agencies, management consultants, real estate agents and consultants, security agencies, mechanised slaughter houses, underwriters and practising chartered accountants/cost accountants/company secretaries. Definitions and scope for each category are specified; certain supplies (e.g., materials alone, temporary sets) and specific information services are excluded. Registration, payment, return filing, provisional assessment, adjustment/refund, and appellate and administrative procedures govern compliance.

Decentralisation of service tax: commissionerates may choose centralised headquarters control or adopt divisional assessment and collection.
De-centralisation permits Divisional Headquarters to assume assessment and collection of service tax by assigning work to an Assistant Commissioner who may appoint a Superintendent; this was adopted to relieve administrative inconvenience from centralisation. Commissionerates operating divisions on a functional basis may revert to the original Headquarters-centric arrangement while retaining the option to follow the decentralised divisional model.

Service tax reporting requirement mandates monthly notice of deposits to the tax administration by the fifteenth of next month.
Assessees must submit monthly revenue collection reports identifying service tax amounts deposited to the Government account under major head 0014 ST, to the Director General of Service Tax and to their jurisdictional Service Tax Officer (Divisional Service Tax Cell or Superintendent), on or before the 15th of the succeeding month for the period to which the deposit relates.

Decentralisation of service tax administration shifts assessment and collection to divisional assistant commissioners, enabling local registration and enforcement.
The Board directs de-centralisation of service tax administration from Commissionerate Headquarters to Divisional Headquarters by assigning registration, assessment and collection work to each Divisional Assistant Commissioner, who may appoint a Central Excise officer of the rank of Superintendent under his charge to perform assessment and collection, with field formations to take follow-up action to implement the decision.

Service tax on Mandap Keepers remains payable despite exemption for pandal or shamiana contractors under budget measures.
Clarifies that Mandap Keepers remain subject to service tax because they permit temporary occupation of a mandap (immovable property including furniture, fixtures, light fittings and floor coverings) for consideration, whereas pandal or shamiana contractors provide services in preparing, arranging, erecting or decorating a pandal or shamiana and supplying items for use therein; thus the exemption for pandal or shamiana contractors does not apply to Mandap Keepers.

Service Tax jurisdiction reallocation: new divisional and range offices manage registration, surveys and provisional assessments.
Nominated Assistant Commissioner divisional offices and Range Superintendent offices are assigned specific territorial jurisdictions for Service Tax administration; divisional offices must create Service Tax Cells, undertake surveys of assessees for all 18 taxable services, receive Form ST-1 applications at cells and range offices for forwarding to the Assistant Commissioner for issuance of ST-2, assess quarterly returns at superintendent level, and the Assistant Commissioner will order provisional assessments when requested.

Nomination of Service Tax representatives: Central Excise units may co opt limited ad hoc members pending separate Service Tax commissionerates.
Pending the creation of separate Service Tax Commissionerates, Central Excise Commissionerates may co opt on an ad hoc basis up to three members from the Service Tax sector in consultation with the Zonal Chief Commissioner of Central Excise; existing Board instructions for RAC (OS) and RAC (SSI) remain unchanged.

Delegation of service tax administration: divisional assistant commissioners to handle registrations and assessments under revised local jurisdictions.
The central Service Tax cell at Commissionerate headquarters is abolished and Assistant Commissioners, Central Excise in divisional offices are delegated the powers of Assistant Commissioner (Service Tax) to handle registrations, returns, assessments and related service tax work within their respective jurisdictions; divisional cells will operate under the supervision of the divisional Assistant Commissioner who may allocate tasks to existing supervisory, inspector and ministerial staff for effective handling.

Service tax reporting: monthly deposit notifications required to jurisdictional superintendent and central authority by prescribed deadline.
Assessees liable to Service Tax must intimate the amount of Service Tax deposited into the Government Account to the jurisdictional Superintendent of the Service Tax Cell on or before the fifteenth day of the month following the month to which the deposit relates, and monthly revenue collection reports are to be sent to the Director General of Service Tax as directed by the Ministry.

Service tax collection procedures: nominated public sector banks must collect, account and refund service tax under existing CBEC/RBI banking rules.
The RBI Revised Memorandum of Instructions for collection, reporting, accounting and payment of refunds by public sector bank branches applies mutatis mutandis to service tax receipts credited to Head of Account 0044-Service Tax. Assessees must deposit service tax using the prescribed Form TR 6 challan in quadruplicate by the monthly deadline, and banks nominated under the CBEC collection scheme shall accept and process these deposits under CBEC accounting and reporting procedures.

Service tax for Goods Transport Operator designated under a specific minor head for payment via TR 6 challans at bank branches.
Assessees providing Goods Transport Operator services must pay service tax under a designated minor head code and remit amounts using yellow TR 6 challans at designated State Bank of India branches within the Nagpur Commissionerate; the notice aligns this allocation with earlier trade notices on minor head coding for services.

Service tax on goods transport operator services: selective abeyance for small scale factories and private trading companies.
Service tax on Goods Transport Operator services is imposed with selective abeyance: factories registered as small scale industries and companies that are solely trading Private Limited concerns are exempted from liability for now; other factories and companies must pay. Corporations, societies, co-operative societies and bodies corporate must register and pay service tax. Registered dealers of excisable goods remain under consideration for separate registration but must collect, pay service tax and file returns. Traders in the specified category remain in abeyance.

Service tax accounting for goods transport operator services requires deposit under specified heads and segregation of tax and interest.
The notice directs that service tax on Goods Transport Operator Services must be deposited under prescribed Major, Minor and Sub Heads using specified SI and SCCD codes, with primary tax receipts booked under the sub head Tax Collections and interest, penalties and related amounts recorded under the sub head Other Receipts to ensure consistent classification and remittance by responsible agencies.

Consulting engineer exclusion: architectural services lie outside service tax on consulting engineers, tax applies only to engineering charges.
Service tax on consulting engineers applies only to services in engineering disciplines provided by professionally qualified engineers; architectural services are a separate profession under the Architects Act, 1972 and thus do not fall within the consulting engineer service tax levy. If a single provider supplies both engineering and architectural services and issues a lump sum bill without break up, service tax is chargeable on the whole amount; with a separate invoice allocation, tax applies only to the engineering charges.