TaxTMI 
TaxTMI 
Restoration of service specific accounting codes for payment of Service Tax-
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....s given in the Annexure. If any applications for amendment of 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 ....
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....441320 00440100 00440101 00441321 00440104 00440105 00441322 00440109 00441323 00440089 00441318 00440113 00441324 00440085 00441317 00440081 00441316 00440094 00440098 00440102 00440106 00440110 00440090 00440114 00440086 00440082 [omitted vide Finance Act, 2001] (za) Scientific & technical consultancy 00440125 00440126 00441326 00440127 25 services 26 (zb) Photography service 00440129 27 (zc) Convention service (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)] 0044014....
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.... 00440229 00440233 00440230 00440234 00441374 00440231 00441376 00440235 49 installation 50 (zze) Franchise service 51 (zzf) Internet café 52 (zzg) (zzh) Maintenance or repair service Technical testing and analysis service 00440237 00440238 00441384 00440241 00440242 00441386 00440243 00440245 00440246 00441388 00440247 00440249 00440250 00441389 00440239 00440251 53 (zzi) 54 Technical inspection and certification agency service 00440249 00440250 00441389 00440251 * (zzj) 55 (zzk) Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)] Foreign exchange broker service 56 (zzl) 57 (zzm) 58 (zzn) Other port (minor port) service Airport services by airport authority Transport of goods by air 59 (zzo) Business exhibition service 60 (zzp) Transport of goods by road/goods transport agency service 00440173 00440174 00441339 00440177 00440178 00441341 00440258 00440259 00441391 00440266 00440267 00441393 00440254 00440255 00441390 00440262 00440263 00441392 00440175 00440179 ....
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....d Teller Machine operations, maintenance or management service 00440346 00440347 00441441 00440348 82 (zzz)) 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) 86 (zzzp) Transport of passengers embarking on domestic/international journey by air 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) 00440362 00440363 00441445 00440364 00440390 00440391 00441446 00440392 87 (zzzq) Business support service 00440366 88 (zzzr) Auction service 89 (zzzs) 90 (zzzt) Public relation management service Ship management service 00440367 00440370 00440371 00441448 00440374 00440375 004....
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....ds by coastal shipping (services by way of transportation of 00440442 00440443 00441465 00440446 00440445 00440447 00441466 00440448 00440460 00440463 00441467 00440470 00440473 00441468 00440466 00440476 Page 7 of o goods by inland waterways is placed in the negative list) 109 (zzzzm) Legal consultancy service 00440480 (zzzzn) 110 Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc. 00440595 00440483 00441469 00440596 00441470 00440486 00440597 (zzzzo) 111 Health services by a clinical establishment, 00440598 00440599 00441471 00440600 health check- up/diagnosis, etc. 112 (zzzzp) Maintenance of medical records 00440601 (zzzzq) Service of promotion or marketing of 00440604 00440602 00441472 00440603 00440605 00441473 00440606 113 brand of goods/services/events 11 (zzzzr) Service of permitting commercial use or exploitation of events 00440607 00440608 00441474 00440609 (zzzzs) Electricity exchange service 00440610 00440611 00441475 00440612 115 116 ....