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    <title>Circular no 165/16/2012-ST dated 20.11.2012_need clarification</title>
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    <description>Taxpayers must use sector-specific accounting codes from the restored list when paying service tax and filing returns; a new residual code Other Taxable Services covers services not listed. The generic description All Taxable Services is no longer appropriate and registrations using it should be amended online to select the correct specific description(s). Where reverse-charge liabilities or negative-list issues arise, taxpayers should apply the specific service code if available, otherwise use the residual code.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=4960</link>
      <description>Taxpayers must use sector-specific accounting codes from the restored list when paying service tax and filing returns; a new residual code Other Taxable Services covers services not listed. The generic description All Taxable Services is no longer appropriate and registrations using it should be amended online to select the correct specific description(s). Where reverse-charge liabilities or negative-list issues arise, taxpayers should apply the specific service code if available, otherwise use the residual code.</description>
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