Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding.

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....ore the service specific accounting codes. Accordingly, a list of 120 descriptions of services for the purpose of registration and accounting codes corresponding to each description of service for payment of tax is provided in the annexure to this Circular. 3. Descriptions of taxable services given in the annexure are solely for the purpose of statistical analysis. On the advice of the office of the C & AG, a specific sub-head has been created for payment of "penalty" under various descriptions of services. Henceforth, the sub-head "other receipts" is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head "deduct refunds" is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax. 4. Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services given in the Annexure. Where registrations have been obtained under the description 'All Taxable Services', the taxpayer should file amendment application online in ACES and opt fo....

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....pply 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 004....

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.... 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 [omitted w.e.f. 10.09.04 and clubbed under (zm)] -----------  --------------  -----------  ------------- 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 ....

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....tion 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 00....

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.... 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 settlem....