AI Drafter 
TaxTMI 
TaxTMI 
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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....ngly, 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 for relevant description/s from the list of 120 descript....
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....e -(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 00440101 00441321 00440102 20 (v) Real estate agent service 00440104 00440105 00441322 00440106 21 (w) Security/ detective agency service 00440108 00440109 00441323 00440110 22 (x) Credit rating agency service 00440088 00440089 00441318 00440090 23 (y) Market research agency service 00440112 00440113 00441324 00440114 24 (z) Underwriter service 00440084 0....
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....98 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 (zz) Rail travel agent's service 00440201 00440202 00441356 00440203 46 (zza) Storage and warehousing services 00440193 00440194 00441350 00440195 47 (zzb) Business auxiliary service 00440225 00440226 00441371 00440227 48 (zzc) Commercial training or coaching 00440229 00440230 00441374 00440231 49 (zzd) Erection, commissioning and installation 00440233 00440234 00441376 00440235 50 (zze) Franchise service 00440237 00440238 00441384 00440239 51 (zzf) Internet cafe 00440241 00440242 00441386 00440243 52 (zzg) Maintenance or repair service 00440245 00440246 00441388 00440247 53 (zzh) Technical testing and analysis service 00440249 00440250 00441389 00440251 54 (zzi) Technical inspection and certification agency service 00440249 00440250 00441389 0044025....
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....41437 00440332 78 (zzzh) Construction of residential complex service 00440334 00440335 00441438 00440336 79 (zzzi) Service provided by a registrar to an issue 00440338 00440339 00441439 00440340 80 (zzzj) Service provided by a share transfer agent 00440342 00440343 00441440 00440344 81 (zzzk) Automated Teller Machine operations, maintenance or management service 00440346 00440347 00441441 00440348 82 (zzzl) Service provided by a recovery agent 00440350 00440351 00441442 00440352 83 (zzzm) Selling of space or time slots for advertisements 00440354 00440355 00441443 00440356 84 (zzzn) Sponsorship service provided to body-corporate or firm including sports sponsorships 00440358 00440359 00441444 00440360 85 (zzzo) Transport of passengers embarking on domestic/international journey by air 00440362 00440363 00441445 00440364 86 (zzzp) Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code) 00440390 00440391 00441446 00440392 87 (zzzq) Business support ....
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....08 (zzzzl) Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 00440470 00440473 00441468 00440476 109 (zzzzm) Legal consultancy service 00440480 00440483 00441469 00440486 110 (zzzzn) Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. 00440595 00440596 00441470 00440597 111 (zzzzo) Health services by a clinical establishment, health check-up/diagnosis , etc. 00440598 00440599 00441471 00440600 112 (zzzzp) Maintenance of medical records 00440601 00440602 00441472 00440603 113 (zzzzq) Service of promotion or marketing of brand of goods/services/events 00440604 00440605 00441473 00440606 11 (zzzzr) Service of permitting commercial use or exploitation of events 00440607 00440608 00441474 00440609 115 (zzzzs) Electricity exchange service 00440610 00440611 00441475 00440612 116 (zzzzt) Copyright service - transfer temporarily/ permit use or enjoyment 00440613 00440614 00441476 00440615 117 (zzzzu) Special services provided by builders 00440616 00440617 00441477 00440618 118 (zzzzv) Res....