TaxTMI 
TaxTMI 
FAQ on Service Tax
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....et is not aimed to discuss the legal issues and exceptions. The provisions of the relevant Finance Act, notifications and circulars or instructions of the Board shall prevail over the answers provided in this booklet in case of any contradiction. While every effort has been made to ensure that the information contained in this booklet is up-to-date, the Central Board of Excise and Customs and Directorate General of Service Tax, Mumbai do not hold themselves liable for any consequences, legal or otherwise, arising out of the use of any such information. I sincerely acknowledge the remarkable efforts made by Shri Pranesh Pathak, Additional Director, Shri Rakesh Ladwal, Assisstant Director Shri D.P. Kulkarni Supdt. of this Directorate in bringing out this edition of the booklet. I would also like to express my appreciation and thanks to the Shri Pawan Kumar Sinha Additional Commissioner CCO Customs Ahmedabad and Shri Shirish S. Gogate Inspector, LTU Mumbai who had put in hard work while working in DGST, for publishing the earlier version of this booklet. Last but not the least, I acknowledge the contribution of the Central Board of Excise & Customs for providing their valuable i....
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....nits in SEZ... 18 Where can the Department can be contacted... 19 Appendix 1 - List of Taxable Services with Account Codes 20 Appendix 2 - abatements available under Service Tax Laws 21 Appendix 3 - List of provisions-Provisions of Central Excise Act, 1944 , applicable to Service Tax. 22 Appendix 4 -Export of Service Services Rules, 2006 23 Appendix 5 -List of taxable services eligible for full CENVAT credit even though separate records are not maintained for taxable and exempted services SERVICE TAX FREQUENTELY ASKED QUESTIONS 1. General 1.1. What is Service Tax and who pays this tax? Service tax is, as the name suggests, a tax on Services. It is a tax levied on the transaction of certain services specified by the Central Government under the Finance Act, 1994. It is an indirect tax (akin to Excise Duty or Sales Tax) which means that normally, the service provider pays the tax and recovers the amount from the recipient of taxable service. 1.2. Who is liable to pay service tax? Normally, the 'person' who provides the taxable service on receipt of service charges is responsible for paying the Service Tax to the Government (....
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....e based exemption available for small service providers under notification No.6/2005-ST dated 1.3.05 as amended from time to time. Details are explained in para 8.1 of this Booklet. (iv) Whether the service charges were received for the services provided or to be provided. In case the service provided by a person falls within the scope of the taxable services and if such service is not fully exempted, the service tax is payable on the value of the taxable service received, subject to the eligible abatements, if any (please also see Q. No. 1.7) B. If you are availing the services of the service provider, please check:- a. Whether the service received by you is falling under the scope of any of the services where the recipient of the service is liable to pay Service Tax in terms of Section 68(2) of the Act read with Rule 2(d) of the Service Tax Rules, 1994 (Please also See Q. No.: 1.2). b. In case the service received by recipients of such service is falling under the scope of any of the taxable services defined under section 65 of the Finance Act, 1994, the recipients of the service shall pay Service Tax after considering specific exemptions/abatements admissible, if ....
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....e as per the law. (iii) The SCN would be decided after providing reasonable opportunity of being heard to the assessee. (Rule 4 of the Service Tax (Determination of Value) Rules, 2006 read with Section 67 of the Act) 1.9. What are the statutes governing the taxation relating to Service Tax? The Statutes governing the levy of Service Tax are as follows: (i) The Finance Act, 1994 -Chapter V -Section 64 to 96 I. (Also referred to as 'Act' in this book). This chapter extends to the whole of India except the State of Jammu and Kashmir. (ii) The Finance Act, 2004 Chapter VI -for levy of Education Cess @ 2% on the Service Tax. (iii) The Finance Act, 2007 - for levy of secondary and Higher Education Cess of 1% on service tax. (iv) The Service Tax Rules, 1994. (Also referred to as 'Rules' or 'STR, 1994' in this book). (v) The CENVAT Credit Rules, 2004. (vi) The Export of Service Rules, 2005. (vii) The Service Tax (Registration of Special categories of persons) Rules, 2005. (viii) The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (with effect from 19th April, 2006) - Notification No. 11/2006-ST dated 19.4.2006 as amen....
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.... V), 'assessee' means a person liable to pay Service Tax and includes his agent. 2.4. When should a prospective assessee obtain registration? i. When a person commences business of providing a taxable service, he is required to register himself within 30 days of such commencement of business[sub-rule (1) of Rule 4 of Service Tax Rules, 1994]. ii. In case service tax is extended to a new service, an existing service provider must register himself, unless he is eligible for exemption under any notification, within a period of 30 days from the date of new levy [sub-rule 5A of Rule 4 of the Service Tax Rules, 1994]. 2.5. What does the word "person" appearing in the definition of taxable service mean? The word "Person" shall include any company or association or body of individuals, whether incorporated or not. Thus, this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc. 2.6. What is the procedure for Registration? Who should be approached for Service Tax Registration? A prospective Service Tax assessee (service provider or service receiver) or 'Input Service Distributor' seeking registration sho....
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....ned in the registration certificate? What is the process if the taxpayer stops providing services from a registered premises of stops providing a taxable service. He should intimate the jurisdictional Central Excise officer in writing, furnishing the name of taxable service he starts providing. No fresh documents are required for verification by the officer unless there is change in any other details given in the original or earlier application(s). In case the changes relates to deletion of any premises or taxable service, the assessee may file intimation on plain paper along with the copy of the registration certificate. 2.11. Is PAN allotted by the Income Tax Department a must for obtaining Service Tax Registration? Having PAN is essential because the Service Tax Code/Registration number is generated based on the PAN issued by the Income Tax Department. The PAN based Service Tax Code/ Registration number is a must for payment of service tax using the G.A.R. 7 Form. 2.12. What should be done with the Service Tax Registration on cessation of business of providing taxable service -? The Service Tax Registration certificate (ST-2) should be surrendered to the concer....
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....h Bank: Category Frequency Due Dates In case of Individuals, Proprietary Firms & Partnership Firms Quarterly as mentioned below ( i ) For Q.E. 30th June (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March -by 5th July -by 5th Oct -by 5th Jan. -by 31st March Others (e.g. Companies, Societies, Trusts etc.) Monthly By 5th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made before 31st March. 2. Electronic Payments through Internet: Category Frequency Due Dates In case of Individuals, Proprietary Firms & Partnership Firms Quarterly as mentioned below:- ( i ) For Q.E. 30th June ( ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March -by 6th July -by 6th Oct -by 6th Jan. -by 31st March. Others (e.g. Companies, Societies, Trusts etc.) Monthly By 6th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made ....
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....-7 or TR-6 challan is the document for payment of service tax. GAR-7 or TR-6 challan is available in any stationary shop selling Government forms. The format is also given on web-site www.cbec.gov.in 3.7. Can the Service Tax be deposited in Non-designated banks? No. For payment of Service Tax, specific bank has been nominated for every Central Excise/Service Tax Commissionerate. If Service Tax is deposited in a Branch /Bank other than the nominated Bank / Branch, it amounts to non-payment of Service Tax [Rule 6(2) of the STR, 1994]. In any case, a non-designated bank will not accept service tax challans. 3.8. Whether the payment of Service Tax is to be made for the billed amount or for the amount received? The Service Tax for a particular period is payable on the amount / value of taxable service received during that period and not on the gross amount billed to the client. If the charges for the taxable service have been received in advance prior to rendering of the services, the Service Tax is payable even if the services are yet to be provided by them [Section 67 of the Act and Rule 6(1) of the STR, 1994]. [Please also refer to the Service Tax (Determination of ....
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....terest be waived, and by whom? Interest payments are mandatory in nature and the same can not be waived. 3.15. What are the penal consequences if the Service Tax is not paid or paid late? If a person who is liable to pay Service Tax fails to pay service tax, he shall pay in addition to such tax and interest in accordance with the provisions of Section 75 of the Act, a penalty which shall not be less than Rs.200/-for every day during which such failure continues or @2% of such tax per month, whichever is higher. However, the penalty amount payable shall not exceed the amount of Service Tax payable.(Refer to Section 76 of the Finance Act, 1994). 3.16. What is e-Payment of Central Excise and Service Tax? e-Payment is a payment made through which a Taxpayer can remit his tax dues to the Govt. (CBEC) using Internet Banking Service. It is an additional facility being offered by the banks besides conventional procedure. The e-payment is mandatory to the assesses who has paid service tax of Rs.50 lakhs or above in the preceding financial year or has already paid service tax of Rs.50 lakhs in the current financial year.(Refer rule 6(2) of Service Tax Rules,1994). 3.17. Whi....
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....ct revenue for that Commissionerate. 3.21. Up to what time in a day the e-Payments can be made? e-Payment can be made 24 hours a day using Internet banking service of Bank. Payment made up to 8 pm will be accounted on the same day. However payments effected after 8 pm will only be included in next working day's scroll by the Focal point Branch. So, to ensure timely payment, e-payment should be made latest by 8 p.m. on the due date. 3.22. Does the Internet banking service give any receipt/confirmation for the e-Payment? Yes, on successful payment the Internet banking user gets a Cyber Receipt for the Tax payment, which he can save or print for his record. 3.23. How does the taxpayer get the regular Challan stamped and receipted by Bank? The respective Focal Point Bank on the next working day will send the Challan copies duly receipted and stamped to the taxpayer by courier at the mailing address provided by the taxpayer. 4. Filing of Returns 4.1. What are the Returns a service tax assessee has to file? ST-3 Return - For all the registered assessee, including Input Service Distributors, (Ref. Section 70 of Finance Act, 1994 and Rule 7 of Service....
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.... the browser. (iii) Upon entering the Service Tax code, user ID and password, you will be permitted to access the e-filing facility. (iv) Follow the instructions given therein for filing the Returns electronically. (v) Obtain the acknowledgement. 4.9. Is filing of return compulsory even if no taxable service provided or received or no payments received during a period (a particular half year)? Filing of return within the prescribed time limit is compulsory, even if it may be a nil return, failing which penal action is attracted. 4.10. Whether a single Return is sufficient when an assessee provides more than one service? A single return is sufficient because the ST-3 Return is designed to capture details of each service separately with in the same return. 4.11. Is there any penalty for non-filing or delayed filing of the Returns? If a person fails to furnish the ST-3 Return within the due date [25th October and 25th April every year] he shall be liable to penalty which may extend to Rs. Five thousand rupees (Section 77 of the Act) Mandatory Penalty for Late filing of ST-3 Return under Rule 7C of Service Tax Rules, 1994 Sl. No. Period of Delay from the p....
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.... or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India, within a reasonable time not exceeding fifteen working days from the day when such demand is made, or within such further period as may be allowed by such officer or the audit party, the following records/documents for the scrutiny of the officer or audit party: i. the records as mentioned in Rule 5(2) of STR, 1994; ii. trial balance or its equivalent; and iii. the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 ( 43 of 1961). However, such officer/audit party may allow further period for submission of the aforesaid records/documents In the event of failure to make available the records/documents, a penalty of Rs. 5000 or Rs. 200 for every day during which such failure continues starting with the first day after the due date, till the date of actual compliance, whichever is higher, is imposable on the assessee under amended section 77 (with effect from 12thMay, 2008). 5.4. Can a Service Tax officer access an assessee's registered premises? As provided under Rule 5A of STR, 1994, an officer authorized by the Commissio....
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....x, under Sec.83 of the Finance Act, 1994. Such mention of the Service Tax amount in the Invoice / Bill / Challans, would also facilitate the service receiver to avail the CENVAT credit of the Service Tax paid on the input services. 5.8. What is the preservation period for service tax records and documents? All records and documents concerning any taxable service, CENVAT transactions etc. must be preserved for a minimum period of 5 years immediately after the financial year to which such records pertain (Rule 5(3) of Service Tax Rules 1994.) 6. Refunds 6.1 Can any adjustment of tax liability be made by an assessee on his own, in cases when Service Tax has been paid in excess? i. Yes. Where an assessee has paid to the credit of the Government in respect of a taxable service, which is not so provided by him, either wholly or partially for any reason, the assessee may adjust the excess Service Tax so paid by him (calculated on a pro-rata basis) against his Service Tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the Service Tax thereon to the person from whom it was received (Rule 6(3) of the STR, 1994). ii. Furthe....
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....on 11B(2) of Central Excise Act, 1944, to any applicant is not refunded within three months from the date of receipt of application, interest at the applicable rate shall be paid, subject to conditions laid down under section 11BB of the Central Excise Act, 1944. Also where an amount deposited by an appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal, under the first proviso to section 35F of the Central Excise Act, 1944, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority unless the operation of the order of appellate authority is stayed by a superior court or tribunal, interest shall be paid at the applicable rate after the expiry of three months, under the provisions made in section 35FF of the Central Excise Act, 1944. Provisions of Sections 11B, 11BB, 35F and 35FF of the Central Excise Act, 1944 are made applicable to Service Tax vide section 83 of the Finance Act, 1994. 7. Manner of payment of Service Tax, when clients do not pay service tax amount, what should be done?....
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....2008-ST dated 01.03.2008 (effective from 01.04.2008). (i) Above exemption is not admissible to:- (a) taxable service provided by a person under a brand name or trade name, whether registered or not, of another person or (b) such value of taxable services in respect of which service tax shall be paid by recipient of service under section 68 (2) of Finance Act read with Service Tax Rules, 1994. (ii) Above exemption is admissible subject to following conditions :- (a) taxable service provider has the option not to avail the said exemption and pay service tax on the taxable service and such option are exercised in a financial year shall not be withdrawn during the remaining part of such financial year ; (b) the provider of taxable service shall not avail Cenvat credit of service tax paid on any input used for providing taxable service on which exemption of small scale is availed. (c) The provider of taxable service shall not avail Cenvat credit under Rule 3 of the Cenvat Credit Rules 2004, during the period in which the service provider avail small scale exemption. (d) The provider taxable service shall avail CENVAT Credit only on such inputs or input services r....
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....of F.A. 1994 towards the taxable services. 8.5 Are there any other General exemptions? The following general exemptions from payment of whole of the amount of Service Tax are available for the Service Providers:- 8.5.1 Services provided to the United Nations or International Organisations (Notification No.16/2002-ST dated 02.08.2002). 8.5.2 Services provided to a developer of Special Economic Zone or a unit of Special Economic Zone as prescribed in the notification.(Notifn. No.04/2004-ST dated 31.03.2004). 8.5.3 The value of the goods and materials sold by the service provider to the recipient of the service is exempted from payment of the Service Tax, if there is a documentary proof specifically indicating the value of the goods and materials and no credit of duty paid on such goods and material sold, has been taken under the provisions of CENVAT Credit rules, OR where such credit has been taken by the service provider on such goods and materials, but such service provider has paid the amount equal to such credit availed before the sale of such good and materials. (Notifn.12/2003-ST dated 20.06.2003 as amended from time to time). 8.5.4 Exemptions to Diplomatic Mi....
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....atutory function under the provisions of any law and collect any fees, such activity shall be treated as activity purely in public interest and will not be taxable. 8.6.3 If such authority performs a service, which is not in the nature of statutory activity, for a consideration, the same shall be taxable. 8.6.4 However, the taxable services provided by a Banking company or a financial institution including a non banking financial company, or any other body corporate or any other person, to the Government of India or the Government of a State, in relation to collection of any duties or taxes levied by the Government of India or the Government of a State, are exempted from the payment of Service Tax. (Notifn.No.13/2004-ST dated 10.09.2004 as amended). 9. Penal Provisions 9.1 What are the penal provisions for various contraventions of the Service Tax Law? The Penal provisions for various contraventions of the Service Tax Law are as follows:- i. Non registration or delayed registration: An amount which may extend to Rs. 5000/-or Rs.200/-for every day during which such failure continues, whichever is higher could be imposed as penalty under sec 77(1)(....
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.... liable to be imposed as penalty. [Section 77(1)(e) of the Act]. ix. Suppression of the value of taxable services: Penalty to an extent ranging from 100% to 200% of the Service Tax which was not levied or paid or erroneously refunded, can be imposed on any person, if such short levy or short payment or erroneous refund is by reason of fraud collusion, willful mis-statement, suppression of facts; or contravention of any of the provisions of the Act or the rules made thereunder with an intent to evade payment of Service Tax. Such liability towards penalty would be in addition to the Service Tax amount evaded or erroneously refunded and the interest thereon (Section 78 of the Act). x. Reduced Penalty in respect of Sl. No. (v): If the Service Tax amount as determined by the competent authority is paid within 30 days from the date of communication of the order, along with interest, the amount of penalty liable to be paid shall only be 25% of the Service Tax amount so determined. The benefit of reduced penalty equivalent to 25% of the said Service Tax is available only if such lesser penalty amount is also paid within the aforesaid period (First and second proviso to Section 78 of ....
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....on of any provisions of the said Act and rules and/or notifications issued thereunder and penal action is proposed the competent officers of the Department adjudge the case and issue orders. This process is called adjudication. 10.1.2 Often notices are issued under section 73 of the Finance Act, 1994 for determination of tax, and the matter is decided by a competent officer. This is also referred to adjudication in common parlance. 10.2 Who are competent officers for adjudication? 10.2.1 The Central Board of Excise and Customs has issued notification no. 30/2005-ST dated 10^thAugust, 2005, as amended by Not. No. 16/2008, dated 11.03.2008, specifying power of adjudication of cases under section 83A of the Finance Act, 1994 which is as follows: Sl.No. Central Excise Officer Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under section 83A (2) (3) 1. Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. 5 lakhs 2. Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs 3. Additional Commissioner of Central Excise....
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....ssioner of Central Excise or Commissioner (Appeals)? If so, what is the procedure for that? Yes. The procedure is as follows:- i. The Appeal against the order of the Commissioner of Central Excise or Commissioner (Appeals) can be filed before the Customs, Excise and Service Tax Appellate Tribunal (in short, CESTAT). The Appeal should be filed within three months of the date of receipt of the order sought to be appealed against. ii. It should be filed in the prescribed Form (ST-5) in quadruplicate. iii. It should be accompanied by a certified copy of the order appealed against. iv. The Appeal should be accompanied by the prescribed fee based on the amount of Service Tax and interest demanded and penalty levied i.e. Rs.1000/-if the amount involved is Rs.5 lakhs or less, Rs.5000/-if the amount involved is more than Rs.5 lakhs but not exceeding Rs.50 lakhs and Rs.10,000/-if the amount involved is more than Rs.50 lakhs. [Section 86 of the Act and Rule 9 of the STR, 1994]. 12. CENVAT Credit Scheme 12.1 What is CENVAT Credit Scheme with reference to Service Tax assessees? The CENVAT Credit Rules, 2004, introduced with effect from 10.9.2004, provides for availment o....
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.... through Foreign Post Office. (viii) A Challan evidencing payment of service tax by a person liable to pay service tax in the service category of auxiliary insurance, goods transport, recipient of service from a foreign country and sponsorship. 12.6 Whether it is necessary to avail credit only after making payment against the bill / invoice/challan in respect of input services? Yes. Credit of Service Tax on the input services can be availed, only after making payment of the amount indicated in the invoice / bill/challans. This is necessary because, the input service provider will be paying the Service Tax to the Govt. only after he realizes the payment, as the payment of Service Tax is only upon realization. [Rule 4(7) of the CENVAT Credit Rules, 2004]. The above requirement is not applicable in respect of credit of duties paid on inputs and capital goods. 12.7 Who is an "Input Service Distributor"? An office of the manufacturer or provider of output service who receives invoices for the procure ment of input services and issues invoices for the purpose of distributing the credit of Service Tax paid to such manufacturer or provider of output service is an "Input S....
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.... services used in, or in relation to provision of exempted services subject to the conditions specified in sub-rule (3A) ibid. (Ref. Rule 6(3 & 3A) of Cenvat Credit Rules, 2004 read with Not.No.10/2008CE (NT) dt. 01.03.2008.) However, in terms of Rule 6(5) of Cenvat Credit Rules 2004, even though no separate accounts are maintained in respect of services listed in Appendix 5, CENVAT credit shall be allowed unless such services are exclusively used in or in relation to the manufacture of exempted goods or providing exempted services. 12.12. Whether Cenvat credit is admissible on capital goods which are exclusively used in providing exempted goods? No. 12.12 Is untilised CENVAT credit refundable? Refund of accumulated credit is admissible only in case of exports of finished goods or output service. Where any input or input service is used in providing output service or manufacture of goods which are exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized towards payment of service tax on any other output service or excise duty on other excisable goods. If such adjustment is not possible due to any reason, it will be ....
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....(Ref. Rule 3(2)(b) of Export of Service Rules,2005). 13.4 If a foreign national pays in convertible foreign currency for service received by him in India, and he returns to foreign country, will it be treated as export? If services are rendered in India, it shall not be treated as export, even if it is rendered to any foreign national and he pays in convertible foreign currency. (Ref. Rule 3(2)(a) of Export of Service Rules,2005). 13.5 What are the incentives for export of services? 13.5.1 Taxable services may be exported without payment of service tax, provided the conditions specified in Export of Service Rules, 2005 are fulfilled. 13.5.2 Where service tax has already been paid on export of services to countries (other than Nepal and Bhutan), rebate/refund of such service tax, can be availed under notification no. 11/2005-ST dated 19.4.2005; 13.5.3 Where service tax has already been paid on the inputs and input services used in export of services to countries (other than Nepal and Bhutan), rebate/refund of such excise duty on inputs and service tax paid on input services can be availed under notification no. 12/2005- ST dated 19.4.2005; 13.5.4 Where ....
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....a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and is received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall be taxable service. 14.2 Is the recipient of service liable to pay tax for the taxable service is provided from outside India? The recipient of service shall be liable to pay tax if the provider of service do not have any established business or a fixed establishment in India. However, a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country (including India). 14.3 Where provider of the service has his business establishments in more than one country, which country should be treated as the country from which service is provided? If the provider of the service (from outside India) has his business establishments in more than one country, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be trea....
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....enture in India in collaboration with a non­resident or a resident; or ii. A resident setting up a joint venture in India in collaboration with a non-resident; or iii. A wholly owned subsidiary Indian company, of which the holding company is a foreign company, which proposes to undertake any business activity in India; iv. A joint venture in India, (Ref.: Section 96A of the Service Tax, Provisions under Finance Act, 1994). v. A resident falling within any such class or category of persons, as the Central Government may, by notification in the official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H of the Customs Act or Section 23C of Central Excise Act or Section 96C of Service Tax provisions of Finance Act, 1994. vi. A resident as an applicant who proposes to import any goods from the Republic of Singapore under Comprehensive Economic Co-operation Agreement (CECA). -Refer Notification No.69/2005 dated 29.07.2005 15.4 On which questions can an advance ruling be sought? Advance rulings, concerning service tax matters, can be sought in respect of - ....
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....e 0821-2476912 [email protected] 17 Meerut 0121-2769785 [email protected] 18 Nagpur 0712-2565375 [email protected] 19 Pune 020-26051815 [email protected] 20 Ranchi 0651-2330022 [email protected] 21 Shillong 364-2504178 [email protected] 22 Vadodara 0265-2331002 [email protected] 23 Visakhapatnam 0891-2568837 [email protected] Appendix-1 List of Taxable Services Sr. No. Service Category Date of Introduction Accounting Codes Tax Collection Other Receipts Deduct Refunds Education Cess Secondary & Higher Education Cess 1 Advertising 01.11.1996 00440013 00440016 00440017 00440298 00440426 2 Air Travel Agent 01.07.1997 00440032 00440033 00440034 00440298 00440426 3 Airport Services 10.09.2004 00440258 00440259 '00440260 00440298 00440426 4 Architect 16.10.1998 00440072 00440073 00440074 00440298 00440426 5 Asset management (by other than Banking company 01.06.2007 00440418 00440419 00440420 00440298 ....
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.... 00440298 00440426 25 Construction of Residential Complex 16.06.2005 00440334 00440335 00440336 00440298 00440426 26 Consulting Engineer 07.07.1997 00440057 00440058 00440059 00440298 00440426 27 Convention Centre 16.07.2001 00440133 00440134 00440135 00440298 00440426 28 Cost Accountant 16.10.1998 00440096 00440097 00440098 00440298 00440426 29 Courier 01.11.1996 00440014 00440018 00440019 00440298 00440426 30 Credit Card, Debit Card, Charge Card or other payment and related services 01.05.2006 00440394 00440395 00440396 00440298 00440426 31 Credit Rating Agency 16.10.1998 00440088 00440089 00440090 00440298 00440426 32 Custom House Agent 15.06.1997 00440026 00440027 00440028 00440298 00440426 33 Design Service 01.06.2007 00440422 00440423 00440424 00440298 00440426 34 Development & Supply of Content 01.06.2007 00440414 00440415 00440416 00440298 00440426 35 Dredging 16.06.2005 00440310 00440311 00440312 00440298 00440....
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....line Information & Database Access or Retrieval Service 16.07.2001 00440153 00440154 00440155 00440298 00440426 60 Opinion Poll Service 10.09.2004 00440274 00440275 00440276 00440298 00440426 61 Outdoor Catering Service 10.09.2004 00440051 00440052 00440053 00440298 00440426 62 Packaging Service 16.06.2005 00440326 00440327 00440328 00440298 00440426 63 Pandal & Shamiana Service 10.09.2004 00440054 00440055 00440056 00440298 00440426 64 Photography 16.07.2001 00440129 00440130 00440131 00440298 00440426 65 Port Service 16.07.2001 00440177 00440178 00440179 00440298 00440426 66 Processing & Clearing Houses in relation to securities, goods and forward contracts 16.05.2008 00440442 00440443 00440446 00440298 00440426 67 Public Relations Service 01.05.2006 00440374 00440375 00440376 00440298 00440426 68 Rail Travel Agent 16.08.2002 00440201 00440202 00440203 00440298 00440426 69 Real Estate Agent / Consultant 16.10.1998 00440104 00440105 ....
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.... radio Programme Production Services 10.09.2004 00440286 00440287 00440288 00440298 00440426 91 Technical Testing & Analysis, Technical Inspection & Certification 01.07.2003 00440249 00440250 00440251 00440298 00440426 92 Telecommunication Service 01.06.2007 00440398 00440399 00440400 00440298 00440426 93 Tour Operator except for the use of educational bodies. 01.09.1997 00440063 00440064 00440065 00440298 00440426 94 Transport of goods by Air 10.09.2004 00440266 00440267 00440268 00440298 00440426 95 Transport of goods by Road 01.01.2005 00440262 00440263 00440264 00440298 00440426 96 Transport of goods in containers by rail by any person other than Government railway 01.05.2006 00440390 00440391 00440392 00440298 00440426 97 Transport of goods other than water, through Pipeline or other conduit 16.06.2005 00440302 00440303 00440304 00440298 00440426 98 Transport of passengers embarking on international journey by air, other than economy class passengers 01.05.2006 00440362 00440363 ....
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....t guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour. (ii) Services provided or to be provided to any person, by a tour operator in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour. (iii) Services, other than services specified in (i) and (ii) above, provided or to be provided to any person, by a tour operator in relation to a tour. The bill issued for this purpose indicates that it is inclusive of charges for such a tour. (a) The invoice, bill or challan issued indicates that it is towards charges for such accommodation, and (b) this exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such ccommodation. The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour. 25 10 &nbs....
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....or providing such service. 33 8 (zzt) Catering This exemption shall apply in cases where,-(i) the outdoor caterer also provides food; and (ii) the invoice, bill or challan issued indicates that it is inclusive of charges for supply of food. 50 9 (zzw) Services in relation to pandal or shamiana in any manner, including services rendered as a caterer. This exemption shall apply only in cases where,-(i) the pandal or shamiana contractor also provides catering services, that is, supply of food; and (ii) the invoice, bill or challan issued indicates that it is inclusive of charges for catering service. 70 10 (zzzh) Construction of Complex This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.-The gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider. 33 11^1 (zzzp) Transport of goods in containers by rail 30 Provided that this....
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....unt deposited under the proviso to Section 35F 18 35G Appeal to High Court 19 35H Application to High Court 20 35I Power to High Court or Supreme Court to require statement to be amended 21 35J Case before High Court to be heard by not less than two judges 22 35K Decision of High Court or Supreme Court on the case stated 23 35L Appeal to the Supreme Court 24 35M Hearing before Supreme Court 25 35N Sums due to be paid notwithstanding reference, etc. 26 35O Exclusion of time taken for copy 27 35Q Appearance by authorized representative 28 36 Definitions 29 36A Presumption as to documents in certain cases 30 36B Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 31 37A Delegation of powers 32 37B Instructions to Central Excise Officers 33 37C Service of decisions, orders, summons, etc. 34 37D Rounding off of duty, etc. 35 38A Effect of amendments, etc. of rules, notifications or orders 36 40 Protection of action taken under the Act Appendix -4 Export ....
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.... Transport of goods in containers by Rail 51 zzzzg Recognized Stock Exchange 52 zzzzh Recognized or embarking on international Association 53 zzzzi Processing and Clearing House Rule 3(iii) (a) Sr.No. Clause Service Category 1 zzzo Passenger embarking on international flight 2 zzzv Cruise service Rule 3(iii)b Sr.No. Clause Service Category 1 d General Insurance 2 zzzc Survey & map making 3 zzzr Auctioneers Rule 3(iii)(c) Category -III Sr.No. Clause Service Category 1 b Telephone 2 c Pager 3 d General Insurance 4 e Advertising 5 g Consulting Engineer 6 k Manpower Recruitment or Supply 7 r Management Consultant 8 za Scientific or Technical Consultancy 9 zd Leased Circuit 10 ze Telegraph 11 zf Telex 12 zg Fax 13 zh On-line Information 14 zk Broadcasting 15 zl Insurance Auxiliary 16 zm Banking and Other Financial Services 17 zp -----omitted 18 zs Cable Operator & MSO 19 zx Life Insurance 20 zy Insuranc....