Science Of Soul
 

 

List of services

List of Taxable Services
 
Accounting Codes of Service Tax (Major Head 0044)
Sr.
No.		 CODE Services Name Date of
Introduction		 Accounting Codes
Tax
Collection		 Interest/Penalty/Other
Receipts		 Deduct
Refunds
1 ADV Advertising Agency 24/10/1996 00440013 00440016 00440017
2 ADS Advertising space or time (other than print media) 23/04/2006 00440354 00440355 00440356
3 ATS Air Transport of
passengers		 23/04/2006 00440362 00440363 00440364
4 AIR Air Travel Agency 23/06/1997 00440032 00440033 00440034
5 APS Airport Services 02/09/2004 00440258 00440259 00440260
6 ARC Architects Services 08/10/1998 00440072 00440073 00440074
7 AMN Asset management (other than Banking company) 24/05/2007 00440418 00440419 00440420
8 ATM ATM Operations Management or Maintenance 23/04/2006 00440346 00440347 00440348
9 AUS Auctioneers
Service, other than
auction of property
under directions or
orders of a count
of or auction by
Central Govt.		 23/04/2006 00440370 00440371 00440372
10 BFN Banking & Other
Financial Services
also includes
foreign exchange
broking and
purchase or sale of
foreign currency		 08/07/2001 00440173 00440174 00440175
11 SMV Servicing of Motor Vehicles(Authorised Service Station) 08/07/2001 00440181 00440182 00440183
12 IAX Insurance Auxiliary 16.07.2001 /
16.08.2002		 00440169 00440170 00440171
13 BTY Beauty Parlours 08/08/2002 00440209 00440210 00440211
14 BRD Broadcasting Services 08/07/2001 00440165 00440166 00440167
15 BAS Business Auxiliary
Services including
promotion or
marketing or all
games of chance
whether or not
conducted online i.e. lottery, lotto,
bingo etc.		 23/06/2003 00440225 00440226 00440227
16 BES Business And
Exhibition Service		 02/09/2004 00440254 00440255 00440256
17 BSS Business Support Services 23/04/2006 00440366 00440367 00440368
18 CBL Cable Operators 08/08/2002 00440217 00440218 00440219
19 CHS Cargo Handling Services also covers packing with transportation 08/08/2002 00440189 00440190 00440191
20 CAC Chartered
Accountants		 08/10/1998 00440092 00440093 00440094
21 CLG Cleaning Service 08/06/2005 00440318 00440319 00440320
22 CFA Clearing &
Forwarding Agent		 08/07/1997 00440045 00440046 00440047
23 MCA Membership of Clubs and
Associations		 08/06/2005 00440322 00440323 00440324
24 CCS Construction Serivices in respect of Commercial or
Industrial
Building And Civil Structures		 02/09/2004 00440290 00440291 00440292
25 CTC Commercial
Training &
Coaching		 23/06/2003 00440229 00440230 00440231
26 COS Company
Secretaries		 08/10/1998 00440100 00440101 00440102
27 CON Construction of
Residential
Complex		 08/06/2005 00440334 00440335 00440336
28 CER Consulting
Engineer		 29/06/1997 00440057 00440058 00440059
29 CVN Convention Services 08/07/2001 00440133 00440134 00440135
30 COA Cost Accountants 08/10/1998 00440096 00440097 00440098
31 COU Courier Agency 24/10/1996 00440014 00440018 00440019
32 CRD Credit Card, Debit
Card, Charge Card
or other payment
and related services		 23/04/2006 00440394 00440395 00440396
33 CRA Credit Rating
Agencies		 08/10/1998 00440088 00440089 00440090
34 CHA Custom House
Agent		 07/06/1997 00440026 00440027 00440028
35 DSN Design Services 24/05/2007 00440422 00440423 00440424
36 DSC Development And Supply of Content Services 24/05/2007 00440414 00440415 00440416
37 DRS Dredging Services 08/06/2005 00440310 00440311 00440312
38 DCS Dry Cleaning Services 08/08/2002 00440221 00440222 00440223
39 CAI Erection,
Commissioning And
Installation		 23/06/2003 00440233 00440234 00440235
40 EVS Event Management Services 08/08/2002 00440197 00440198 00440199
41 FDS Fashion Designer Services 08/08/2002 00440213 00440214 00440215
42 FDC Forward Contract
Services		 02/09/2004 00440282 00440283 00440284
43 FRA Franchise Services 23/06/2003 00440237 00440238 00440239
44 GIB General Insurance Business 23/06/1994 00440005 00440006 00440120
45 HFC Health Club &
Fitness Centre		 08/08/2002 00440205 00440206 00440207
46   Health services, namely:
-health check up undertaken by hospitals or medical establishments for the employees of business entities##; and
-health services provided under health insurance schemes offered by insurance companies##. [Finance Act 1994, ]
[Section 65 (105) (zzzzo)]		 01/07/2010 00440598 00440599 00440600
47 ISS Information
Technology
Software		 08/05/2008 00440452 00440450 00440451
48 IPR Intellectual
Property Service other than Copyright		 02/09/2004 00440278 00440279 00440280
49 IDS Interior Decorator/Designer's Services 08/10/1998 00440076 00440077 00440078
50 INC Internet Cafe 23/06/2003 00440241 00440242 00440243
51 ITS Internet Telecommunication/Telephony Services 08/05/2008 00440382 00440383 00440384
52 LIS Life Insurance Services 02/09/2004 00440185 00440186 00440187
53 MCM Mailing List
Compilation and
Mailing		 08/06/2005 00440330 00440331 00440332
54 MGC Management
Consultant		 08/10/1998 00440116 00440117 00440118
55 ULI Management of
Investment under ULIP Services		 08/05/2008 00440430 00440431 00440432
56 MRS
Maintenance or
Repair Service		 23/06/2003 00440245 00440246 00440247
57 MAK Mandap Keeper 23/06/1997 00440035 00440036 00440037
58 MRA Manpower
Recruitment or
Supply Agency		 29/06/1997 00440060 00440061 00440062
59 MRK Market Research
Agency		 08/10/1998 00440112 00440113 00440114
60 MNG Mining of Mineral,
Oil or Gas Services		 24/05/2007 00440402 00440403 00440404
61 OID On-line
Information &
Database Access
or Retrieval
Service		 08/07/2001 00440153 00440154 00440155
62 OPS Opinion Poll
Services		 02/09/2004 00440274 00440275 00440276
63 ODC Outdoor Catering
Service		 02/09/2004 00440051 00440052 00440053
64 PKG Packaging Services 08/06/2005 00440326 00440327 00440328
65 PSS Pandal or
Shamiana Service		 02/09/2004 00440054 00440055 00440056
66 PGH Photography Services 08/07/2001 00440129 00440130 00440131
67 PRT Port Service 08/07/2001 00440177 00440178 00440179
68 PCH Processing &
Clearing Houses in
relation to
securities, goods
and forward
contracts		 08/05/2008 00440442 00440443 00440446
69 PRS Public Relations
Service		 23/04/2006 00440374 00440375 00440376
70 RTA Rail Travel Agent 08/08/2002 00440201 00440202 00440203
71 REA Real Estate Agent/Consultant 08/10/1998 00440104 00440105 00440106
72 CXS Recognised Association or Registered Association commonly knows As Commodity Exchange Service 08/05/2008 00440438 00440439 00440440
73 SXS Stock
Exchanges Services		 08/05/2008 00440434 00440435 00440436
74 RCA Recovery Agent 23/04/2006 00440350 00440351 00440352
75 RTI Registrar to an
Issue		 23/04/2006 00440338 00440339 00440340
76 CAB Cab
Operators		 08/07/1997 00440048 00440049 00440050
77 RIS Renting of
Immovable
Property Services inclusive
of permission to
use such property
irrespective of
transfer of
possession or
control of
property.		 24/05/2007 00440406 00440407 00440408
78 STC Scientific And
Technical
Consultancy		 08/07/2001 00440125 00440126 00440127
79 SEA Security/ Detective Agency 08/10/1998 00440108 00440109 00440110
80   Services provided for maintenance of medical records of employees of a business entity [Finance Act 1994, ][Section 65 (105) (zzzzp)] 01/07/2010 00440601 00440602 00440603
81   Services of promoting of a ‘brand’ of goods, services, events, business entity etc [Finance Act 1994, ][Section 65 (105) (zzzzq)] 01/07/2010 00440604 00440605 00440606
82   Services related to (a) transferring temporarily or (b) permitting the right to use or enjoyment of any copyright definrd in the Copyright Act 1957 and Services related to two types of copyrights hitherto not covered under existing taxable service ‘Intellectual Property Right (IPR)’, namely, those on (a) cinematographic films; and (b) sound recording [Finance Act 1994, ][Section 65 (105) 0(zzzzt)] 01/07/2010 00440613 00440614 00440615
83   Services provided by Electricity Exchange [Finance Act 1994, ][Section 65 (105) (zzzzs)] 01/07/2010 00440610 00440611 00440612
84   Services of permitting commercial use or exploitation of any event organized by a person or organization [Finance Act 1994, ] [Section 65 (105) (zzzzr)] 01/07/2010 00440607 00440608 00440609
85   Special services provided by a builder etc. to the prospective buyers such as providing preferential location or external or internal development of complexes or extra charges [Finance Act 1994, ][Section 65 (105) (zzzzu)] 01/07/2010 00440616 00440617 00440618
86   Services of promoting, marketing or organizing of games of chance, including lottery [Finance Act 1994, ][Section 65 (105) (zzzzn)] 01/07/2010 00440595 00440596 00440597
87 STR Share Transfer
Agent		 23/04/2006 00440342 00440343 00440344
88 SMS Ship Management
service		 23/04/2006 00440378 00440379 00440380
89 SPC Site Preparation and Clearance 08/06/2005 00440306 00440307 00440308
90 SRC Sound Recording Services 08/07/2001 00440161 00440162 00440163
91 SPN Sponsorship
service provided to
any body corporate
or firm, other than
sponsorship of
sports event		 23/04/2006 00440358 00440359 00440360
92 STA Steamer Agent 07/06/1997 00440029 00440030 00440031
93 STB Stock Broker 23/06/1994 00440008 00440009 00440121
94 SWS Storage and
Warehousing Services		 08/08/2002 00440193 00440194 00440195
95 STG Supply of Tangible
Goods for use Services		 08/05/2008 00440445 00440447 00440448
96 SEM Survey &
Exploration of
Minerals		 02/09/2004 00440270 00440271 00440272
97 SUR Survey and Map
Making		 08/06/2005 00440314 00440315 00440316
98 TRP T.V. or Radio
Programme
Production
Services		 02/09/2004 00440286 00440287 00440288
99 TIV Technical Testing ,Inspection &
Certification		 23/06/2003 00440249 00440250 00440251
100 TEL Telecommunication Service 24/05/2007 00440398 00440399 00440400
101 TOU Tour Operator
except for the use
of educational
bodies.		 24/08/1997 00440063 00440064 00440065
102 TGA Transport of Goods by Air 02/09/2004 00440266 00440267 00440268
103 GTA Transport of Goods
by Road		 24/12/2004 00440262 00440263 00440264
104 TGR Transport of Goods
in Containers by
Rail by any person
other than
Government
Railway		 23/04/2006 00440390 00440391 00440392
105 TGP Transport of goods
other than water,
through Pipeline or
other conduit		 08/06/2005 00440302 00440303 00440304
106 TCS Transport by Cruise
Ship		 23/04/2006 00440386 00440387 00440388
107 TAO Travel Agent (other than Air/ Rail Travel Agent) 02/09/2004 00440294 00440295 00440296
108 UWS Under Writers 08/10/1998 00440084 00440085 00440086
109 VTP Video Tape
production		 08/07/2001 00440157 00440158 00440159
110 WCS Works Contract services 24/05/2007 00440410 00440411 00440412
111 TCG Transport of Coastal goods & Goods Transport through inland Water 01/09/2009 00440470 00440473
112 CPS Cosmetic Surgery or Plastic Surgery 01/09/2009 00440460 00440463
113 LCS Legal consultancy service 01/09/2009 00440480 00440483
114 GTO Goods Transport Operators 16/11/1997 00440067 00440068 00440069
115 FCS **Facsimile services(FAX) 16/07/2001 00440149 00440150 00440151
116 LCR **Leased Circuits 16/07/2001 00440137 00440138 04400139
117 PGS **Pager Services (Radio Paging) 01/11/1996 00440015 00440020 00440021
118 TGH **Telegraph Service 16/07/2001 00440141 00440142 00440143
119 TSU **Telephone Services 01/01/1996 00440003 00440119 00440122
120 TLX **Telex Services 16/07/2001 00440145 00440146 00440147
Primary Education Cess 00440298 00440299 00440300
Secondary & Higher Education Cess 00440426 00440427
** Service merged with Telecommunication Services(TEL) w.e.f 01/06/2007(not to be used for payment of Service Tax)
1. The sub-head "Interest/Penalty/Other receipts" is meant for interset,penalty leviable on delayed payment of Servicer Tax
2.The sub-head "Deduct Refunds" in not to be used by the assessees. It is meant for the Central Excise/Service Tax Department while allowing Refund.

 

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