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CITIZEN CARGO STATUS ACES e-PAYMENT BAGGAGE SERVICE TAX
 
 
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ACCOUNTING CODES

The Service Tax payer, while remitting Service Tax, needs to indicate in the payment challan proper accounting codes allotted for the types of services rendered by him. A list of accounting codes is given below for the benefit of Service Tax Payers:

SI.No. Name of service

Date of Imposition

Accounting Codes

Tax
collection

Other
Receipts

Deduct refunds* *

1.

Telephone Services

01.07.1994

00440003

00440119

00440122

2.

General Insurance Services

01.07.1994

00440005

00440006

00440120

3.

Stock Broker Services

01.07.1994

00440008

00440009

00440121

4.

Advertising services

01.11.1996

00440013

00440016

00440017

5.

Couriers services

01.11.1996

00440014

00440018

00440019

6.

Radio Paging Services

01.11.1996

00440015

00440020

00440021

7.

Custom House Agent services

15.06.1997

00440026

00440027

00440028

8.

Steamer Agent Services

15.06.1997

00440029

00440030

00440031

9.

Air Travel Agent Services

01.07.1997

00440032

00440033

00440034

10.

Mandap Keeper Services

01.07.1997

00440035

00440036

00440037

11

Clearing & Forwarding Agents

16.07.1997

00440045

00440046

00440047

 

Rent-a-Cab Scheme Operator Services

16.07.1997

00440048

00440049

00440050

13.

Consultant Engineer Services

16.07.1997

00440057

00440058

00440059

14.

Manpower Recruitment services

16.07.1997

00440060

00440061

00440062

15

Tour Operator services

01.07.1997

00440063

00440064

00440065

16

Architect Services

16.10.1998

00440072

00440073

00440074

17

Interior Decorators / Designers Services

16.10.1998

00440076

00440077

00440078

18

Under Writing Services

16.10.1998

00440084

00440085

00440086

19.

Credit Rating Agency Services

16.10.1998

00440088

00440089

00440090

20.

Chartered Accountant Services

16.10.1998

00440092

00440093

00440094

21.

Cost Accountant Services

16.10.1998

00440096

00440097

00440098

22.

Company Secretary

16.10.1998

00440100

00440101

00440102

23.

Real Estate Agent/Consultant Services

16.10.1998

00440104

00440105

00440106

24.

Security / Detective Agency Services

16.10.1998

00440108

00440109

00440110

25.

Market Research Agency Services

16.10.1998

00440112

00440113

00440114

26.

Management Consultant Services

16.10.1998

00440116

00440117

00440118

27.

Scientific & Technical Consultancy Service

16.07.2001

00440125

00440126

00440127

28.

Photography Service

16.07.2001

00440129

00440130

00440131

29.

Convention Service

16.07.2001

00440133

00440134

00440135

30.

Leased Circuits Service

16.07.2001

00440137

00440138

00440139

31.

Telegraph Service

16.07.2001

00440141

00440142

00440143

32.

Telex Service

16.07.2001

00440145

00440146

00440147

33.

Fascimile Service

16.07.2001

00440149

00440150

00440151

34.

Online Information and Database Access and/ or Retreival Service

16.07.2001

00440153

00440154

00440155

35.

VideoTape Production Service

16.07.2001

00440157

00440158

00440159

36.

Sound Recording Service

16.07.2001

00440161

00440162

00440163

37.

Broadcasting Service

16.07.2001

00440165

00440166

00440167

38.

Insurance Auxiliary Services

16.07.2001

00440169

00440170

00440171

39.

Banking and Other Financial Services

16.07.2001

00440173

00440174

00440175

40.

Port Services

16.07.2001

00440177

00440178

00440179

41.

Authorised service station

16.07.2001

00440181

00440182

00440183

42.

Life Insurance Service including Insurance

Auxiliary Services relating to Life Insurance

16.08.2002

00440185

00440186

00440187

43.

Cargo Handling Services

16.08.2002

00440189

00440190

00440191

44.

Storage and Warehouse Services

16.08.2002

00440193

00440194

00440195

45.

Event Management Services

16.08.2002

00440197

00440198

00440199

46.

Rail Travel Agent services

16.08.2002

00440201

00440202

00440203

47

Health Clubs and Fitness Centre Services

16.08.2002

00440205

00440206

00440207

48.

Beauty parlour service

16.082002

00440209

00440210

00440211

49.

Fashion Designing service

16.08.2002

00440213

00440214

00440215

50.

Cable operator

16.08.2002

00440217

00440218

00440219

51.

Dry Cleaning service

16.08.2002

00440221

00440222

00440223

52.

Commercial vocational institutes, coaching centers and private tutorials

Introduced in Budget 2003-2004

These services have become liable to service tax with the passage of Finance Act, 2003. The accounting codes will be notified in due course

53.

Certification service

54.

Maintenance and repair service

55

Commissioning and installation services

56.

Business Auxiliary services, namely business promotion and support services including customer care services(excluding any information technology service)

57.

Internet café

58.

Franchise services

The sub-heading ‘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 assessees. It is meant for the Excise dept. while allowing refunds of tax.

 

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