SERVICE TAX ACCOUNTING CODES NEW SERVICES WEF 01.07.2010

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Accounting Codes for the taxable services introduced vide the Finance (No. 14) Act, 2010
Circular No. 124/6/2010-TRU, dated 29-6-2010
  1. 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: 
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.
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



OLD accounting CODES ARE REPRODUCED HEREUNDER

COMMENTS

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Name

. SECURITIES,4,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,6,10(10C),1,1000 court cases judgements supplied to ITO,6,1000 rupee note,3,11-2008,1,11-2010,1,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,9,15h,10,18-12-2009,1,192(1A),5,192A,2,194 I,3,194A,4,194c from 01.10.2009,7,194H,5,194j,12,194LC,3,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,12,234A 234B 234C,9,234c interest calculator,10,234E,14,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,4,25 paisa coin,1,271(1)(c),1,271B,2,271H,3,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,13,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,15,3g meaning use,1,40(b),2,43B,4,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,26,44AB NON RESIDENT,3,44ad,13,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,54b,19,54EC,22,54ee,1,54f,20,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,10,8 tips to save tax,2,80C,80,80ccc,3,80CCD,12,80cce,2,80CCF,18,80CCG,6,80d,4,80DDB,11,80EE,2,80G,3,80GG,7,80GGA,5,80GGB,1,80ggc,1,80tta,2,80U,1,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,1,89(1),12,89(1) relief calculator,10,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,3,aakash tablet,1,aam admi,1,aar,1,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,2,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 2010,1,adjustment of advance FBT with advance Tax,2,advance rullings,1,advance salary,2,ADVANCE TAX CALCULATOR,10,advance tax challan,18,ADVANCE TAX CUT OFF AMOUNT,12,ADVANCE TAX DATES,18,AFFIDAVIT,2,AG Projects Technologies Ltd RT,1,age 80 addition pension,2,aibea wage revision,1,aibea wage revision latest news,1,aiboa,1,aiboc,1,aiboc wage revision,1,AIG,1,AIR,8,airline ticket booking tds,7,airlines,3,all is well,1,allowances,4,allownces,4,alphabet of inspiration,1,alteration on check allowed,3,alternate minimum tax,4,AMENDED 3CD,8,amendment in companies bill 2011,2,amendment in gratuity act 2010,5,amendment in registration service tax,4,AMENDMENT IN SERVICE TAX ON RENT,6,amendment to finance Bill 2010,1,AMNESTY SCHEME 2007,2,amt,2,Anna Hazare,2,anna hazzare bill vs govt lokpal bill,1,appeal,15,apply for new pan card against old pan card,3,aqb,1,arbitration,2,arrears of salary,4,arrears of sixth pay,6,ARRERS TAX,2,AS-12,1,ASBA,1,assessee in default,2,ASSESSMENT REOPENING,5,ASSESSMENT YEAR 2008