Restoration of service specific accounting codes for payment of Service Tax-

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f ST-1 are pending with field formations, seeking the description 'all taxable services', such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary. 3. Contents of the communication may be brought to the notice of all concerned. [G. V. KRISHNA RAO] COMMISSIONER ============= Document 1 ANNEXURE TO CBEC CIRCULAR No.165/16/2012-ST DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX No. Finance Act, 1994 Descriptions of Taxable Services erstwhile Section Tax Collection Accounting Codes Other Penalties Receipts (interest) 65(105) Deduct Refunds (for use by the field formations) 1 (a) Stockbroker service * (b) Telegraph connection authority-telephone [(b) was omitted w.e.f.01.06.2007 and clubbed under 00440008 00440009 00441298 00440003 00440121 00440119 00441296 00440122 (zzzx)] * (c) Telegraph authority-pager[(c)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(zd) Telegraph authority - leased circuit 00440133 00440137 00440130 00440134 00441328 00440138 00441327 00440131 00440135 00441329 00440139 * [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] (ze) Telegraph authority telegraph 00440141 00440142 00441330 00440143 * service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] * (zf) Telegraph authority -- telex service 00440145 00440146 00441331 00440147 [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] (zg) Telegraph authority - facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440149 00440150 00441332 00440151 (zh) 28 Online information and database access service and/ or retrieval service through computer network 00440153 00440154 00441333 00440155 (zi) Video production agency/ video tape 00440157 00440158 00441334 00440159 29 production service (zj) Sound recording studio or agency 00440161 00440162 00441335 00440163 30 services 31 (zk) Broadcasting service 00440165 00440166 00441336 00440167 (zl) 32 Insurance auxiliary service in relation to general insurance 00440169 00440170 00441338 00440171 (zm) Banking and other Fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0440173 00440174 00441339 00440177 00440178 00441341 00440258 00440259 00441391 00440266 00440267 00441393 00440254 00440255 00441390 00440262 00440263 00441392 00440175 00440179 00440260 00440268 00440256 00440264 61 (zzq) Construction services other than residential complex, including commercial/industrial buildings or civil structures 00440290 00440291 00441399 00440292 62 (zzr) 63 (zzs) Services by holder of intellectual property right providing intellectual property services other than copyright Opinion poll agency service 00440278 00440279 00441396 00440280 00440274 64 (zzt) Outdoor catering 65 (zzu) Services by a programme producer 00440051 00440286 66 (zzv) Survey and exploration of mineral 00440270 67 (zzw) Pandal or shamiana service 00440054 68 (zzx) Travel agent for booking of 00440294 00440275 00441395 00440052 00441308 00440287 00441398 00440271 00440055 00441309 00440295 00441400 00440276 00440053 00440288 00441394 00440272 00440056 00440296 passage(other than air/rail travel agents) 69 (zzy) Services provided by 00440282 00440283 00441397 00440284 recognised/registered associations in relati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from 01.05.2006) 92 (zzzv) (zzzw) 93 94 (zzzx) 95 (zzzy) Transport of persons by cruise ship Credit card, debit card, charge card or other payment card related services Services of telegraph authority in relation to telecommunication service Mining of mineral, oil or gas service 00440386 00440394 00440387 00440395 00441452 00440388 00441453 00440396 00440398 00440399 00441454 00440400 00440402 00440403 00441455 00440404 Page 6 of o 96 (zzzz) Renting of immovable property services 00440406 00440407 00441456 00440408 (zzzza) Works contract service 00440410 00440411 00441457 00440412 97 (zzzzb) 98 Development and supply of content for use in telecom services, advertising agency, etc. 00440414 00440415 00441458 00440416 99 (zzzzc) (zzzzd) 100 (zzzze) 101 Asset management including portfolio management and fund management Design service other than interior decoration and fashion designing Information technology software service 00440418 00440419 00441459 00440420 00440422 00440423 00441460 00440424 00440452 (zzzzf) 102 Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) 00440....