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Descriptions of Taxable Services and Accounting Codes for Payment of Service Tax

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Descriptions of Taxable Services and Accounting Codes for Payment of Service Tax
ANNEXURE TO CBEC CIRCULAR No.165/16/2012-ST

DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT
OF SERVICE TAX
No.

Finance
Act,1994
erstwhile
Section
65(105)

Descriptions of Taxable Services

1
*

(a)
(b)

*

(c)

2
3
4
5
6
7
8
9

(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)

*

(ka)

Stockbroker service
Telegraph
authority-telephone connection [(b) was omitted
w.e.f.01.06.2007 and clubbed under
(zzzx)]
Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
General insurance service
Advertising agency services
Courier agency service
Consulting engineer services
Custom House Agent service
Steamer agent services
Clearing and forwarding agent services
Manpower recruitment/supply agency service Goods Transport Operator
[This description is not to be used since omitted and clubbed under (zzp)

Tax
Collection

Accounting Codes
Other
Penalties
Receipts
(interest)

00440008
00440003

00440009
00440119

00441298
00441296

Deduct
Refunds
(for use by the field formations)
00440121
00440122

00440015

00440020

00441301

00440021

00440005
00440013
00440014
00440057
00440026
00440029
00440045
00440060

00440006
00440016
00440018
00440058
00440027
00440030
00440046
00440061

00441297
00441299
00441300
00441310
00441302
00441303
00441306
00441311

00440120
00440017
00440019
00440059
00440028
00440031
00440047
00440062

00440067

00440068

00441313

00440069

Page 1 of 9

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
*
25
26
27

(l)
(m)
(n)
(o)
(p)
(q)
( r)
(s)
(t)
(u)
(v)
(w)
(x)
(y)
(z)
(za)
(za)
(zb)
(zc)
(zd)

*
*
*

(ze)
(zf)

Transport of goods by road - goods transport agency service – (zzp)]
Air travel agent services
Mandap keeper service
Tour operator services
Rent-a-cab scheme operator services
Architect services
Interior decoration/
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