Service Tax - Accounting Code for New Services
The Principal Chief Controller of Accounts, CBEC has announced the accounting codes for the new services.
S.No. | Name of Service | Accounting Code | ||
Tax Collection | Other Receipts* | Deduct refunds** | ||
1. | Transport of goods through pipeline or other conduit | 00440302 | 00440303 | 00440304 |
2. | Site formation and clearance, excavation and earth moving and demolition services, other than those provided to agriculture, irrigation and watershed development | 00440306 | 00440307 | 00440308 |
3. | Dredging service of river, port, harbour, backwater or estuary | 00440310 | 00440311 | 00440312 |
4. | Survey and map making other than those by Government departments | 00440314 | 00440315 | 00440316 |
5. | Cleaning services other than in relation to agriculture, horticulture, animal husbandry or dairying | 00440318 | 00440319 | 00440320 |
6. | Membership of club or association with specified exclusions | 00440322 | 00440323 | 00440324 |
7. | Packaging services | 00440326 | 00440327 | 00440328 |
8. | Mailing list compilation and mailing | 00440330 | 00440331 | 00440332 |
9. | Construction of residential complexes having more than twelve residential houses or apartments together with common areas and other appurtenances | 00440334 | 00440335 | 00440336 |
Note:
A. *The sub-head “Other Receipts” is meant for interest, penalty, leviable on delayed payment of service tax.
**The sub-head “Deduct Refunds” is not to be used by the Assessees, it is meant for the Excise department while allowing refund of Tax.
B. Education Cess on all taxable services : 00440252
Source: Board’s F.No.341/27/2005-TRU dated the 7th July, 2005. Communicated in Madurai 2 Commissionerate TRADE NOTICE NO. 60 / 2005-STU DATED:8.07.2005.