Logo    

Accounting Head Directory for Service Tax


 

 

Accounting Code

Sr. No.

Name of Service

Tax collection

Other Receipts*

Deduct refunds**

Penalties

1.             

 

Tax on Telephone Billing

00440003

00440119

00440122

00441296

2.      

Tax on General Insurance Premia

00440005

 

00440006

00440120

00441297

3.      

Tax on Stock Brokerage Commission

00440008

 

00440009

 

00440121

00441298

4.      

Advertising Services

 

00440013

00440016

00440017

00441299

5.      

Courier Services

 

00440014

 

00440018

00440019

00441300

6.      

Radio Paging Services

 

00440015

 

00440020

 

00440021

00441301

7.      

Custom House Agent Services

 

00440026

 

00440027

 

00440028

00441302

8.      

Steamer Agent Services

 

00440029

 

00440030

 

00440031

00441303

9.      

Air Travel Agent Services

 

00440032

 

00440033

 

00440034

00441304

10.   

Mandap Keeper Services

 

00440035

 

00440036

 

00440037

00441305

11.   

Clearing and Forwarding Agent Services

00440045

 

00440046

 

00440047

00441306

12.   

Rent a Cab Scheme Operator Services

00440048

 

00440049

 

00440050

00441307

13.   

Consulting Engineer Services

 

00440057

 

00440058

 

00440059

00441310

14.   

Man Power Recruitment Services

 

00440060

 

00440061

00440062

00441311

15.   

Tour Operator Services

 

00440063

00440064

00440065

00441312

16.   

Goods Transport Operator Services

00440067

00440068

00440069

00441313

17.   

Architect Services

 

00440072

00440073

00440074

00441314

18.   

Interior Decoration/Designers Services

00440076

00440077

00440078

00441315

19.   

Mechnised Slaughter House Services

00440080

00440081

00440082

00441316

20.   

Under Writer Services

 

00440084

00440085

00440086

00441317

21.   

Credit Rating Agency Services

 

00440088

00440089

00440090

00441318

22.   

Chartered Accountant Services

 

00440092

00440093

00440094

00441319

23.   

Cost Accountant Services

 

00440096

00440097

00440098

00441320

24.   

Company Secretary Services

 

00440100

00440101

00440102

00441321

25.   

Real Estate Agent/Consultant Service

00440104

00440105

00440106

00441322

26.   

Security/Detective Agency Services

 

00440108

00440109

00440110

00441323

27.   

Market Research Agency Services

 

00440112

00440113

00440114

00441324

28.   

Management Consultant Services

 

00440116

00440117

00440118

00441325

29.   

Scientific and Technical Consultancy Service

00440125

00440126

00440127

00441326

30.   

Photography service

 

00440129

00440130

00440131

00441327

31.   

Convention service

 

00440133

00440134

00440135

00441328

32.   

Leased circuits service

 

00440137

00440138

00440139

00441329

33.   

Telegraph service

 

00440141

00440142

00440143

00441330

34.   

Telex service

 

00440145

00440146

00440147

00441331

35.   

Facsimile service

 

00440149

00440150

00440151

00441332

36.   

On-line information and database access and/or retrieval service

00440153

00440154

00440155

00441333

37.   

Video tape production service

 

00440157

00440158

00440159

00441334

38.   

Sound recording service

 

00440161

00440162

00440163

00441335

39.   

Broadcasting service

 

00440165

00440166

00440167

00441336

40.   

Insurance auxiliary services

 

00440169

00440170

00440171

00441338

41.   

Banking and other financial services

00440173

00440174

00440175

00441339

42.   

Port services

 

00440177

00440178

00440179

00441341

43.   

Service or repair provided by authorised service station for motorcar and two wheeled motor vehicle.

00440181

00440182

00440183

00441343

44.   

Life Insurance Service including insurance auxiliary services relating to Life Insurance.

00440185

00440186

00440187

00441346

45.   

Cargo Handling Services

 

00440189

00440190

00440191

00441348

46.   

Storage and Warehouse Services

 

00440193

00440194

00440195

00441350

47.   

Event Management Services

 

00440197

00440198

00440199

00441353

48.   

Rail Travel Agent services

 

00440201

00440202

00440203

00441356

49.   

Health Club and Fitness Centers Services

00440205

00440206

00440207

00441358

50.   

Beauty Parlours Services

 

00440209

00440210

00440211

00441361

51.   

Fashion Designing Services

 

00440213

00440214

00440215

00441363

52.   

Cable Operators services

 

00440217

00440218

00440219

00441366

53.   

Dry cleaning Services.

 

00440221

00440222

00440223

00441369

54.   

 

Business auxiliary services

 

00440225

00440226

00440227

00441371

55.   

Commercial training and coaching center

00440229

 

00440230

00440231

00441374

56.   

Commissioning and installation Service

00440233

00440234

 

00440235

00441376

57.   

Franchise service

00440237

 

00440238

 

00440239

00441384

58.   

Internet cafe

 

00440241

 

00440242

00440243

00441386

59.   

Maintenance and repair service

 

00440245

 

00440246

 

00440247

00441388

60.   

Technical testing & analysis: technical inspection and certification Service

00440249

 

00440250

 

00440251

00441389

61.   

Business Exhibition Services

 

00440254

00440255

00440256

00441390

62.   

Airport Services

 

00440258

00440259

00440260

00441391

63.   

Transport of goods by air

 

00440266

00440267

00440268

00441393

64.   

Survey and exploration of mineral

 

00440270

00440271

00440272

00441394

65.   

Opinion poll services

 

00440274

00440275

00440276

00441395

66.   

Intellectual property services other than copyright

 

00440278

00440279

00440280

00441396

67.   

Forward contract services

 

00440282

00440283

00440284

00441397

68.   

Outdoor Caterers Services

 

00440051

 

00440052

00440053

00441308

69.   

Pandal or Shamiana Contractors Services

00440054

00440055

 

00440056

00441309

70.   

TV or Radio programme production

00440286

00440287

00440288

00441398

71.   

Construction services in respect of commercial or industrial buildings and civil structures

00440290

00440291

00440292

00441399

72.   

Travel agents (other than air/rail travel agents)

00440294

00440295

00440296

00441400

73.   

Transport of goods by Road

 

00440262

00440263

00440264

00441392

74.   

Transport of goods through pipeline or other conduit

00440302

00440303

00440304

00441430

75.   

Site formation and clearance, excavation and earth moving and demolition services, other than those provided to agriculture, irrigation and watershed development

00440306

00440307

00440308

00441431

76.   

Dredging service of river, port, harbour, backwater or estuary

00440310

00440311

00440312

00441432

77.   

Survey and map making other than those by Government departments

00440314

00440315

 

00440316

00441433

78.   

Cleaning services other than in relation to agriculture, horticulture, animal husbandry or dairying

00440318

00440319

00440320

00441434

79.   

Membership of club or association with specified exclusions

00440322

 

00440323

 

00440324

00441435

80.   

Packaging services

00440326

 

00440327

 

00440328

00441436

81.   

Mailing list compilation and mailing

00440330

 

00440331

 

00440332

00441437

82.   

Construction of residential complexes having more than twelve residential houses or apartments together with common areas and other appurtenances

00440334

 

00440335

 

00440336

00441438

83.   

 

Service provided by a Registrar to an issue

00440338

00440339

00440340

00441439

84.   

Service provided by a Share Transfer Agent

00440342

00440343

00440344

00441440

85.   

Automated Teller Machine operations, Maintenance or management

00440346

00440347

00440348

00441441

86.   

Service provided by a recovery agent

 

00440350

00440351

00440352

00441442

87.   

Sale of space or time for advertisement, other than in print media

00440354

00440355

00440356

00441443

88.   

Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events.

00440358

00440359

00440360

00441444

89.   

Transport of passengers embarking on international journey by air, other than economy class passengers

00440362

00440363

00440364

00441445

90.   

Transport of goods in containers by rail by any person, other than Government railway.

00440390

00440391

00440392

00441446

91.   

Business support services

 

00440366

00440367

00440368

00441447

92.   

Auctioneers service, other than auction of property under directions or orders of a count of law or auction by the Central Government.

00440370

00440371

00440372

00441448

93.   

Public relations service

 

00440374

00440375

00440376

00441449

94.   

Ship Management services

 

00440378

00440379

00440380

00441450

95.   

Internet Telephony service

 

00440382

00440383

00440384

00441451

96.   

Transport of persons by cruise ship

 

00440386

00440387

00440388

00441452

97.   

Credit Card, debit card change card or other payment card related services

00440394

00440395

00440396

00441453

98.  

Services provided by a telegraph authority in relation to telecommunication services.

 

00440398

00440399

00440400

00441454

99.   

Services provided in relation to mining of mineral, oil or gas.

00440402

00440403

00440404

00441455

100.       

Services provided in relation to renting of immovable property for use in course or furtherance of business or commerce.

00440406

00440407

00440408

00441456

101.       

Services provided in relation to execution of a works contract.

 

00440410

00440411

00440412

00441457

102.       

Services provided in relation to development and supply of content for use in telecom services, advertising agency services and on-line information and database assess or retrieval services.

00440414

00440415

00440416

00441458

103.       

Services provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management.

.

00440418

00440419

00440420

00441459

104.       

Service provided in relation to design services

00440422

00440423

00440424

00441460

105.       

Services provided by any person in relation to information technology software for use in the course, or furtherance, of business or commerce.

00440452

00440450

00440451

00441461

106.       

Services provided by an insurer on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme.

00440430

00440431

00440432

00441462

107.       

Services provided by a recognized stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities.

00440434

00440435

00440436

00441463

108.       

Services provided by a recognized/registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or onward contracts and includes services provided in relation to trading,processing,clearimg and settlement of transactions in goods or forward contracts.

00440438

00440439

00440440

00441464

109.       

Services provided by a processing and clearing house in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts.

00440442

00440443

00440446

00441465

110.       

Services provided by any person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of procession and effective control of such machinery, equipment and appliances.

00440445

00440447

00440448

00441466

111.       

Cosmetic Surgery or Plastic Surgery Service

00440460

00440463

00440466

00441467

112.       

Transport of Coastal Goods, Goods through National Waterway or Goods through Inland Water

00440470

00440473

00440476

00441468

113.       

Legal Consultancy Service

00440480

00440483

00440486

00441469

114.       

Services of promoting, marketing or organizing of games of chance, including lottery, Bingo or Lotto

00440595

00440596

00440597

00441470

115.       

Health services like (a) health check up undertaken by hospitals or medical establishments for employees of business entities and (b) health services provided under health insurance schemes offered by insurance companies

00440598

00440599

00440600

00441471

116.       

Services provided maintenance of medical records of employees business entity

00440601

00440602

00440603

00441472

117.       

Services of promoting a ‘brand’ of goods, services, events, business entity etc

00440604

00440605

00440606

00441473

118.       

Services of permitting commercial use or exploitation of any event organized by a person or organization

00440607

00440608

00440609

00441474

119.       

Services provided by Electricity Exchange

00440610

00440611

00440612

00441475

120.       

Services related to (a) Transferring Temporarily, or (b) permitting the use or enjoyment of any copyright defined in the Copyright Act, 1957 and services related to two types of copyrights not covered under Intellectual Property Right (IPR), namely those on (a) cinematographic films and (b) sound recording

00440613

00440614

00440615

00441476

121.       

Special services provided by a builder etc, to the prospective buyers such as providing preferential location or external or internal development of complexes on extra charges

00440616

00440617

00440618

00441477

122.       

Services of Air-conditioned restaurants having license to serve alcoholic beverages in relation to service of food or beverages.

00441067

00441068

00441069

00441478

123.       

Services of providing of accommodation in hotels/inns/cubs/ guest houses/campsite for a continuous period of less than three months.

 

00441070

00441071

00441072

00441479

 

 

 

 

 

 

Education Cess

 

Sr. No.

Description

Tax collection

Other Receipts*

Deduct refunds**

Penalties

1

Primary Education Cess

0044298

00440299

00440300

00441486

2

Secondary & Higher Education Cess

00440426

00440427

00440428

00441487

 

 

All Taxable Services

 

Sr. No.

Description

Tax collection

Other Receipts*

Deduct refunds**

Penalties

1

All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate description (s) from the list of 120 description given in this Annexure)

00441089

00441090

00441094

00441093

 

 

 

Notes:-

 

(i)            *The sub-head "Other Receipts" is meant for interest etc leviable on delayed payment of Service Tax.

(ii)           **The sub-head "Deduct Refunds" is not to be used by The Assesses, it is meant for the Excise Deptt. while allowing refund of Tax.

(iii)          Services mentioned at Sr. No. 1, 6, and 32 to 35 have been merged into a single service mentioned at Sr. No. 98. However, the same may be retained in the directory for future reference.

(iv)         “Goods Transport Operator Services” mentioned at Sr. No. 16 is no longer a taxable service. However, the same may be retained in the directory for future reference.

(v)          “Mechanised Slaughter House” mentioned at Sr. No. 19 is no longer a taxable service. However, the same may be retained in the directory for future reference.