Circular No.124/6 /2010-TRU
F.No.335/5/2006-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
…..
North Block, New
Delhi
29th June, 2010
To
Chief Commissioners of Central Excise and Service Tax (All),
Director General (Service Tax),
Director General (Central Excise
Intelligence),
Director General (Audit),
Commissioners of Service Tax (All),
Commissioners of Central Excise and Service Tax (All).
Madam/Sir,
Subject: Accounting Codes for the taxable services
introduced vide the Finance (No.14) Act, 2010 -- regarding.
Heads
of Account under the Major Head “0044-Service Tax” in respect of the new taxable
services have been allotted by the Office of the Principal Chief Controller of Accounts,
CBEC.
2. Accounting Codes for the purpose of payment of service
tax are as follows:
Sl.No. |
Taxable Services |
Accounting Code |
||
Tax Collection |
Other Receipts |
Deduct Refunds |
||
(1) |
(2) |
(3) |
(4) |
(5) |
1. |
Service of promoting, marketing or
organizing of games of chance, including lottery, Bingo or Lotto [Finance Act
1994, Section 65(105)(zzzzn)] |
00440595 |
00440596 |
00440597 |
2. |
Health service: (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[Finance Act 1994, Section 65 (105) (zzzzo)] |
00440598 |
00440599 |
00440600 |
3. |
Service of maintenance of medical
records of employees of business entity[Finance Act 1994, Section
65(105)(zzzzp)] |
00440601 |
00440602 |
00440603 |
4. |
Service of promoting a brand of
goods, services, events, business entities, etc[Finance Act 1994, Section
65(105)(zzzzq)] |
00440604 |
00440605 |
00440606 |
5. |
Service of permitting commercial
use or exploitation of any event organized by a person or organization[Finance
Act 1994, Section 65 (105) (zzzzr)] |
00440607 |
00440608 |
00440609 |
6. |
Service provided by electricity
exchange [Finance Act 1994, Section 65(105)(zzzzs)] |
00440610 |
00440611 |
00440612 |
7. |
Service related to (a)
transferring temporarily or (b) permitting the right to use or enjoyment of
any copyright defined in the Copyright Act, 1957 and services related two
types of copyright not covered under Intellectual Property Right(IPR)
Service, namely those on (a) cinematographic films and (b) sound recording [Finance
Act 1994, Section 65(105)(zzzzt)] |
00440613 |
00440614 |
00440615 |
8. |
Special service provided by a
builder etc, to the prospective tax buyers such as providing preferential
location or external or internal development of complexes on extra charges[Finance
Act 1994, Section 65(105)(zzzzu)] |
00440616 |
00440617 |
00440618 |
Note:
A. The sub-head “other
receipts” is meant for interest, penalty, leviable on delayed payment of
service tax
B. The sub-head
“deduct refunds” is not to be used by the assessees, as it is meant for the
Revenue/Commissionerates while allowing refund of tax
C. Primary education
cess on all taxable services will be booked under 00440298 and Secondary Higher
Education Cess will be booked under 00440426
D. If NSDL have
issued any dummy codes for revenue collection and interest/penalty for the
above eight services, all these dummy codes should be treated as void and may
be replaced by the correct account codes as stated above
5.
Description of taxable services provided
at column (2) of the given table for ease of reference, does not limit the
scope of the taxable service.
6. Trade
Notice/Public Notice may be issued to the field formations and taxpayers.
7. Please acknowledge receipt of this Circular. Hindi
version follows.
(J. M. Kennedy)
Director (TRU)
Tel: 011-23092634