CIR. NO.33/2001-CX(ST), DT. 20/08/2001

Service Tax on 15 new services, opening of new Heads of Accounts.

I am directed to say that with the imposition of Service Tax on 15 new services with effect from 16.07.2001, heads of accounts for collection/ receipts/ refunds in relation to the following 15 services have been introduced by the Principal Chief Controller of Accounts, C.B.E.C.. The same are listed herein below as Annexure - I. The Serial Codes and SCCD codes allotted have been mentioned against each new Heads of Accounts.

I am directed to request you to issue suitable trade notices immediately to facilitate unhindered payments of Service Tax by the new assessees.

Sansar Chand
Joint Director : Service Tax
Mumbai

Annexure - I

Head of Account for Service Tax on New Services under Major Head 0044

Head of Account	Description	Serial Code	SCCD Code No.
004400131 00440013101 00440013102 00440013103	Minor head – Scientific & Technical consultancy Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440124 00440125 00440126 00440127	116 113 118
004400132 00440013201 00440013202 00440013203	Minor head – Photography Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440128 00440129 00440130 00440131	110 118 113
004400133 00440013301 00440013302 00440013303	Minor head – Convention Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440132 00440133 00440134 00440135	115 114 117
004400134 00440013401 00440013402 00440013403	Minor head –Leased circuits Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440136 00440137 00440138 00440139	119 110 111
004400135 00440013501 00440013502 00440013503	Minor head – Telegraph Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440140 00440141 00440142 00440143	110 119 112
004400136 00440013601 00440013602 00440013603	Minor head – Telex Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440144 00440145 00440146 00440147	114 115 116
004400137 00440013701 00440013702 00440013703	Minor head – Facsimile Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440148 00440149 00440150 00440151	118 110 111
004400138 00440013801 00440013802 00440013803	Minor head – Online information & database access and/or retrieval Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440152 00440153 00440154 00440155	113 116 115
004400139 00440013901 00440013902 00440013903	Minor head – Video tape production Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440156 00440157 00440158 00440159	117 112 119
004400140 00440014001 00440014002 00440014003	Minor head – Sound recording Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440160 00440161 00440162 00440163	118 111 110
004400141 00440014101 00440014102 00440014103	Minor head – Broadcasting Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440164 00440165 00440166 00440167	112 117 114
004400141 00440014101 00440014102 00440014103	Minor head – Broadcasting Service. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440164 00440165 00440166 00440167	112 117 114
004400142 00440014201 00440014202 00440014203	Minor head –Insurance auxiliary Services. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440168 00440169 00440170 00440171	116 112 119
004400143 00440014301 00440014302 00440014303	Minor head –Banking and other financial Services. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440172 00440173 00440174 00440175	111 118 113
004400144 00440014401 00440014402 00440014403	Minor head –Port Services. Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440176 00440177 00440178 00440179	115 114 117
004400145 00440014501 00440014502 00440014503	Minor head –Services or repair provided by authorized service station for motorcar and two wheeled motor vehicle Sub Head – Tax collections Sub Head – other receipts Sub Head – Deduct refunds	00440180 00440181 00440182 00440183	116 113 118

F.No.V/DGST/30-Misc-33/2001

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