As per the Service Tax (Fifth Amendment) Rules, 2012 which came into force on 30th November, 2012 vide Notification No. 48/2012-ST, the following is the list of Accounting Codes for payment of Service Tax of various Taxable Services.
S. No.
|
Finance Act,1994 erstwhile Section 65(105)
|
Descriptions of Taxable Services
|
Accounting Codes
| |||
Tax Collection
|
Other Receipts (interest)
|
Penalties
|
Deduct Refunds (for use by the field formations)
| |||
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
1
|
(a)
|
Stockbroker service
|
00440008
|
00440009
|
00441298
|
00440121
|
*
|
(b)
|
Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
|
00440003
|
00440119
|
00441296
|
00440122
|
*
|
(c)
|
Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
|
00440015
|
00440020
|
00441301
|
00440021
|
2
|
(d)
|
General insurance service
|
00440005
|
00440006
|
00441297
|
00440120
|
3
|
(e)
|
Advertising agency services
|
00440013
|
00440016
|
00441299
|
00440017
|
4
|
(f)
|
Courier agency service
|
00440014
|
00440018
|
00441300
|
00440019
|
5
|
(g)
|
Consulting engineer services
|
00440057
|
00440058
|
00441310
|
00440059
|
6
|
(h)
|
Custom House Agent service
|
00440026
|
00440027
|
00441302
|
00440028
|
7
|
(i)
|
Steamer agent services
|
00440029
|
00440030
|
00441303
|
00440031
|
8
|
(j)
|
Clearing and forwarding agent services
|
00440045
|
00440046
|
00441306
|
00440047
|
9
|
(k)
|
Manpower recruitment/supply agency service
|
00440060
|
00440061
|
00441311
|
00440062
|
*
|
(ka)
|
Goods Transport Operator
[This description is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service รข€“ (zzp)]
|
00440067
|
00440068
|
00441313
|
00440069
|
10
|
(l)
|
Air travel agent services
|
00440032
|
00440033
|
00441304
|
00440034
|
11
|
(m)
|
Mandap keeper service
|
00440035
|
00440036
|
00441305
|
00440037
|
12
|
(n)
|
Tour operator services
|
00440063
|
00440064
|
00441312
|
00440065
|
13
|
(o)
|
Rent-a-cab scheme operator services
|
00440048
|
00440049
|
00441307
|
00440050
|
14
|
(p)
|
Architect services
|
00440072
|
00440073
|
00441314
|
00440074
|
15
|
(q)
|
Interior decoration/ Designer services
|
00440076
|
00440077
|
00441315
|
00440078
|
16
|
( r)
|
Management or business consultant service
|
00440116
|
00440117
|
00441325
|
00440118
|
17
|
(s)
|
Chartered accountant services
|
00440092
|
00440093
|
00441319
|
00440094
|
18
|
(t)
|
Cost accountant service
|
00440096
|
00440097
|
00441320
|
00440098
|
19
|
(u)
|
Company secretary service
|
00440100
|
00440101
|
00441321
|
00440102
|
20
|
(v)
|
Real estate agent service
|
00440104
|
00440105
|
00441322
|
00440106
|
21
|
(w)
|
Security/ detective agency service
|
00440108
|
00440109
|
00441323
|
00440110
|
22
|
(x)
|
Credit rating agency service
|
00440088
|
00440089
|
00441318
|
00440090
|
23
|
(y)
|
Market research agency service
|
00440112
|
00440113
|
00441324
|
00440114
|
24
|
(z)
|
Underwriter service
|
00440084
|
00440085
|
00441317
|
00440086
|
*
|
(za)
|
Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
|
00440080
|
00440081
|
00441316
|
00440082
|
25
|
(za)
|
Scientific & technical consultancy services
|
00440125
|
00440126
|
00441326
|
00440127
|
26
|
(zb)
|
Photography service
|
00440129
|
00440130
|
00441327
|
00440131
|
27
|
(zc)
|
Convention service
|
00440133
|
00440134
|
00441328
|
00440135
|
*
|
(zd)
|
Telegraph authority รข€“ leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
|
00440137
|
00440138
|
00441329
|
00440139
|
*
|
(ze)
|
Telegraph authority รข€“ telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
|
00440141
|
00440142
|
00441330
|
00440143
|
*
|
(zf)
|
Telegraph authority รข€“ telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
|
00440145
|
00440146
|
00441331
|
00440147
|
*
|
(zg)
|
Telegraph authority รข€“ facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
|
00440149
|
00440150
|
00441332
|
00440151
|
28
|
(zh)
|
Online information and database access service and/ or retrieval service through computer network
|
00440153
|
00440154
|
00441333
|
00440155
|
29
|
(zi)
|
Video production agency/ video tape production service
|
00440157
|
00440158
|
00441334
|
00440159
|
30
|
(zj)
|
Sound recording studio or agency services
|
00440161
|
00440162
|
00441335
|
00440163
|
31
|
(zk)
|
Broadcasting service
|
00440165
|
00440166
|
00441336
|
00440167
|
32
|
(zl)
|
Insurance auxiliary service in relation to general insurance
|
00440169
|
00440170
|
00441338
|
00440171
|
33
|
(zm)
|
Banking and other Financial services
|
00440173
|
00440174
|
00441339
|
00440175
|
34
|
(zn)
|
Port service (major ports)
|
00440177
|
00440178
|
00441341
|
00440179
|
35
|
(zo)
|
Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05]
|
00440181
|
00440182
|
00441343
|
00440183
|
*
|
(zp)
|
Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)]
|
-----------
|
--------------
|
-----------
|
-------------
|
36
|
(zq)
|
Beauty parlours /beauty treatment
|
00440209
|
00440210
|
00441361
|
00440211
|
37
|
(zr)
|
Cargo handling service
|
00440189
|
00440190
|
00441348
|
00440191
|
38
|
(zs)
|
Cable operators
|
00440217
|
00440218
|
00441366
|
00440219
|
39
|
(zt)
|
Dry cleaning service
|
00440221
|
00440222
|
00441369
|
00440223
|
40
|
(zu)
|
Event management
|
00440197
|
00440198
|
00441353
|
00440199
|
41
|
(zv)
|
Fashion design
|
00440213
|
00440214
|
00441363
|
00440215
|
42
|
(zw)
|
Health club and fitness centre service
|
00440205
|
00440206
|
00441358
|
00440207
|
43
|
(zx)
|
Life insurance service
|
00440185
|
00440186
|
00441346
|
00440187
|
44
|
(zy)
|
Insurance auxiliary service concerning life insurance business
|
00440185
|
00440186
|
00441346
|
00440187
|
45
|
(zz)
|
Rail travel agent's service
|
00440201
|
00440202
|
00441356
|
00440203
|
46
|
(zza)
|
Storage and warehousing services
|
00440193
|
00440194
|
00441350
|
00440195
|
47
|
(zzb)
|
Business auxiliary service
|
00440225
|
00440226
|
00441371
|
00440227
|
48
|
(zzc)
|
Commercial training or coaching
|
00440229
|
00440230
|
00441374
|
00440231
|
49
|
(zzd)
|
Erection, commissioning and installation
|
00440233
|
00440234
|
00441376
|
00440235
|
50
|
(zze)
|
Franchise service
|
00440237
|
00440238
|
00441384
|
00440239
|
51
|
(zzf)
|
Internet cafรฉ
|
00440241
|
00440242
|
00441386
|
00440243
|
52
|
(zzg)
|
Maintenance or repair service
|
00440245
|
00440246
|
00441388
|
00440247
|
53
|
(zzh)
|
Technical testing and analysis service
|
00440249
|
00440250
|
00441389
|
00440251
|
54
|
(zzi)
|
Technical inspection and certification agency service
|
00440249
|
00440250
|
00441389
|
00440251
|
*
|
(zzj)
|
Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]
|
---------
|
-----------
|
------------
|
----------
|
55
|
(zzk)
|
Foreign exchange broker service
|
00440173
|
00440174
|
00441339
|
00440175
|
56
|
(zzl)
|
Other port (minor port) service
|
00440177
|
00440178
|
00441341
|
00440179
|
57
|
(zzm)
|
Airport services by airport authority
|
00440258
|
00440259
|
00441391
|
00440260
|
58
|
(zzn)
|
Transport of goods by air
|
00440266
|
00440267
|
00441393
|
00440268
|
59
|
(zzo)
|
Business exhibition service
|
00440254
|
00440255
|
00441390
|
00440256
|
60
|
(zzp)
|
Transport of goods by road/goods transport agency service
|
00440262
|
00440263
|
00441392
|
00440264
|
61
|
(zzq)
|
Construction services other than residential complex, including commercial/industrial buildings or civil structures
|
00440290
|
00440291
|
00441399
|
00440292
|
62
|
(zzr)
|
Services by holder of intellectual property right providing intellectual property services other than copyright
|
00440278
|
00440279
|
00441396
|
00440280
|
63
|
(zzs)
|
Opinion poll agency service
|
00440274
|
00440275
|
00441395
|
00440276
|
64
|
(zzt)
|
Outdoor catering
|
00440051
|
00440052
|
00441308
|
00440053
|
65
|
(zzu)
|
Services by a programme producer
|
00440286
|
00440287
|
00441398
|
00440288
|
66
|
(zzv)
|
Survey and exploration of mineral
|
00440270
|
00440271
|
00441394
|
00440272
|
67
|
(zzw)
|
Pandal or shamiana service
|
00440054
|
00440055
|
00441309
|
00440056
|
68
|
(zzx)
|
Travel agent for booking of passage(other than air/rail travel agents)
|
00440294
|
00440295
|
00441400
|
00440296
|
69
|
(zzy)
|
Services provided by recognised/registered associations in relation to forward contracts
|
00440282
|
00440283
|
00441397
|
00440284
|
70
|
(zzz)
|
Transport of goods through pipeline or other conduit
|
00440302
|
00440303
|
00441430
|
00440304
|
71
|
(zzza)
|
Site formation and clearance, excavation, earth moving and demolition services
|
00440306
|
00440307
|
00441431
|
00440308
|
72
|
(zzzb)
|
Dredging of rivers, ports harbours, backwaters, estuaries, etc.
|
00440310
|
00440311
|
00441432
|
00440312
|
73
|
(zzzc)
|
Survey and map making service
|
00440314
|
00440315
|
00441433
|
00440316
|
74
|
(zzzd)
|
Cleaning services
|
00440318
|
00440319
|
00441434
|
00440320
|
75
|
(zzze)
|
Club or association service
|
00440322
|
00440323
|
00441435
|
00440324
|
76
|
(zzzf)
|
Packaging service
|
00440326
|
00440327
|
00441436
|
00440328
|
77
|
(zzzg)
|
Mailing list compilation and mailing service
|
00440330
|
00440331
|
00441437
|
00440332
|
78
|
(zzzh)
|
Construction of residential complex service
|
00440334
|
00440335
|
00441438
|
00440336
|
79
|
(zzzi)
|
Service provided by a registrar to an issue
|
00440338
|
00440339
|
00441439
|
00440340
|
80
|
(zzzj)
|
Service provided by a share transfer agent
|
00440342
|
00440343
|
00441440
|
00440344
|
81
|
(zzzk)
|
Automated Teller Machine operations, maintenance or management service
|
00440346
|
00440347
|
00441441
|
00440348
|
82
|
(zzzl)
|
Service provided by a recovery agent
|
00440350
|
00440351
|
00441442
|
00440352
|
83
|
(zzzm)
|
Selling of space or time slots for advertisements
|
00440354
|
00440355
|
00441443
|
00440356
|
84
|
(zzzn)
|
Sponsorship service provided to body-corporate or firm including sports sponsorships
|
00440358
|
00440359
|
00441444
|
00440360
|
85
|
(zzzo)
|
Transport of passengers embarking on domestic/international journey by air
|
00440362
|
00440363
|
00441445
|
00440364
|
86
|
(zzzp)
|
Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)
|
00440390
|
00440391
|
00441446
|
00440392
|
87
|
(zzzq)
|
Business support service
|
00440366
|
00440367
|
00441447
|
00440368
|
88
|
(zzzr)
|
Auction service
|
00440370
|
00440371
|
00441448
|
00440372
|
89
|
(zzzs)
|
Public relation management service
|
00440374
|
00440375
|
00441449
|
00440376
|
90
|
(zzzt)
|
Ship management service
|
00440378
|
00440379
|
00441450
|
00440380
|
91
|
(zzzu)
|
Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)
|
00440382
|
00440383
|
00441451
|
00440384
|
92
|
(zzzv)
|
Transport of persons by cruise ship
|
00440386
|
00440387
|
00441452
|
00440388
|
93
|
(zzzw)
|
Credit card, debit card, charge card or other payment card related services
|
00440394
|
00440395
|
00441453
|
00440396
|
94
|
(zzzx)
|
Services of telegraph authority in relation to telecommunication service
|
00440398
|
00440399
|
00441454
|
00440400
|
95
|
(zzzy)
|
Mining of mineral, oil or gas service
|
00440402
|
00440403
|
00441455
|
00440404
|
96
|
(zzzz)
|
Renting of immovable property services
|
00440406
|
00440407
|
00441456
|
00440408
|
97
|
(zzzza)
|
Works contract service
|
00440410
|
00440411
|
00441457
|
00440412
|
98
|
(zzzzb)
|
Development and supply of content for use in telecom services, advertising agency, etc.
|
00440414
|
00440415
|
00441458
|
00440416
|
99
|
(zzzzc)
|
Asset management including portfolio management and fund management
|
00440418
|
00440419
|
00441459
|
00440420
|
100
|
(zzzzd)
|
Design service other than interior decoration and fashion designing
|
00440422
|
00440423
|
00441460
|
00440424
|
101
|
(zzzze)
|
Information technology software service
|
00440452
|
00440450
|
00441461
|
00440451
|
102
|
(zzzzf)
|
Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP)
|
00440430
|
00440431
|
00441462
|
00440432
|
103
|
(zzzzg)
|
Services provided by a recognized stock exchange in relation to transaction in securities
|
00440434
|
00440435
|
00441463
|
00440436
|
104
|
(zzzzh)
|
Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts
|
00440438
|
00440439
|
00441464
|
00440440
|
105
|
(zzzzi)
|
Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts
|
00440442
|
00440443
|
00441465
|
00440446
|
106
|
(zzzzj)
|
Services provided by any person in relation to supply of tangible goods
|
00440445
|
00440447
|
00441466
|
00440448
|
107
|
(zzzzk)
|
Cosmetic and plastic surgery service
|
00440460
|
00440463
|
00441467
|
00440466
|
108
|
(zzzzl)
|
Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)
|
00440470
|
00440473
|
00441468
|
00440476
|
109
|
(zzzzm)
|
Legal consultancy service
|
00440480
|
00440483
|
00441469
|
00440486
|
110
|
(zzzzn)
|
Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.
|
00440595
|
00440596
|
00441470
|
00440597
|
111
|
(zzzzo)
|
Health services by a clinical establishment, health check-up/diagnosis , etc.
|
00440598
|
00440599
|
00441471
|
00440600
|
112
|
(zzzzp)
|
Maintenance of medical records
|
00440601
|
00440602
|
00441472
|
00440603
|
113
|
(zzzzq)
|
Service of promotion or marketing of brand of goods/services/events
|
00440604
|
00440605
|
00441473
|
00440606
|
11
|
(zzzzr)
|
Service of permitting commercial use or exploitation of events
|
00440607
|
00440608
|
00441474
|
00440609
|
115
|
(zzzzs)
|
Electricity exchange service
|
00440610
|
00440611
|
00441475
|
00440612
|
116
|
(zzzzt)
|
Copyright service รข€“ transfer temporarily/ permit use or enjoyment
|
00440613
|
00440614
|
00441476
|
00440615
|
117
|
(zzzzu)
|
Special services provided by builders
|
00440616
|
00440617
|
00441477
|
00440618
|
118
|
(zzzzv)
|
Restaurant service
|
00441067
|
00441068
|
00441478
|
00441069
|
119
|
(zzzzw)
|
Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.
|
00441070
|
00441071
|
00441479
|
00441072
|
120
|
Other taxable services [ services other than the 119 listed above]
|
00441480
|
00441481
|
00441485
|
00441482
| |
