Circular No. 47/10/2002-ST, Dt. 21/08/2002
Service Tax - Allocation of major head/minor head/sub-head for 10 new Services covered under the Tax net w.e.f. 16.08.2002
To
All Chief Commissioners of Central Excise & Customs,
All Commissioners of Central Excise,
All Commissioners of Central Excise(Appeals),
All Commissioners of Central Excise(Judicial),
Director General (Central Excise Intelligence),
Director General of Revenue Intelligence,
Director General (Inspection)
Director General (Service Tax)
Principal Chief Controller of Accounts
Under Secretary (TRU)
Subject: Service Tax - Allocation of major head/minor head/sub-head for 10 new Services covered under the Tax net w.e.f. 16.08.2002 - regarding.
Sir,
I am directed to say that major head/ minor head/ sub-head have been allotted by the office of Pr.CCA for depositing service tax in respect of the 10 new services brought under the tax net(w.e.f. 16.08.2002), namely - (Ref. Board"s letter F.No.B.11/1/2002-TRU dated 01-08-2002)
i) Insurance auxilliary service relating to life insurance
ii) Cargo Handling Services
iii) Storage and Warehouse Services
iv) Event Management Services
v) Rail Travel Agent
vi) Health Club and Fitness Centers
vii) Beauty Parlours
viii) Fashion Designing
ix) Cable Operators
x) Dry Cleaning
2. Copy of Deputy Controller of Accounts"s letter No.Coord/13(6)/98-99/Vol.IV/294-344 dated 15.07.2002 is also enclosed in this regard for taking appropriate action at your end.
3. Trade notice may be issued for information of field formations and Trade and all other concerned accordingly.
4. Receipt of this Circular may please be acknowledged.
5. Hindi version will follow.
Yours faithfully,
Sd/-
(Suraksha Katiyar)
Under Secretary to the Government of India
Tel.No.309 2829
Encl: As above.
No.Coord/13(6)/98-99/Vol.IV/294-344
Office of the
Pr. Chief Controller of Accounts
Central Board of Excise & Customs
A.G.C.R. Buildig, 1st Floor
I.P.Estate, New Delhi.
Dated: 15.07.2002.
To
Ms. S. Katiyar
Under Secretary (Cx.4)
CBEC, North Block
New Delhi.
Subject:- Service Tax on 10 new services - opening of new Heads of Accounts.
Sir,
I am to enclose a list of new Heads of Accounts opened under the Major Head "0044-Service Tax" in respect of 10 new services brought under the Service Tax as per Finance Bill, 2002. The Serial Code and SCCD Codes allotted have been mentioned against each new Heads of Accouts.
2. It is requested that the new Heads of Accounts may please be intimated to the Commissioners Central Excise & Customs. They may also be advised to issue a Trade Notice for information of the assessees.
Yours faithfully,
Sd/-
Dy. Controller of Accounts
Copy forwarded for information and necessary action to:-
1. Shri M.G.Venugopalan, Director General Service Tax, 9th floor, Piramal Chamber, Lalbaug, Parel, Mumbai-400 012.
2. Dy. CA (Accouts), CBEC, New Delhi.
3. All PAOs under CBEC,
4. Sr.A.O. Compilation, Hqrs., New Delhi.
Sd/.-
Dy. Controller of Accounts
New Head ofAccount to be opened below Major Head 0044 - Service Tax
| S.No. | Head of Account | Description | Serial Code No. | SCCD Code No. |
|---|
| 1 | 2 | 3 | 4 | 5 |
|---|
| 1. | 004400146
00440014601
00440014602
00440014603 | Minor Head - Life Insurance Service including insurance auxiliary services relating to Life Insurance.
Sub-head -Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440184
00440185
00440186
00440187 |
110
119
112 |
| 2. | 004400147
00440014701
00440014702
00440014703 | Minor Head - Cargo Handling Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440188
00440189
00440190
00440191 |
114
114
117 |
| 3. | 004400148
00440014801
00440014802
00440014803 | Minor Head - Storage and Warehouse Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440192
00440193
00440194
00440195 |
119
110
111 |
| 4. | 004400149
00440014901
00440014902
00440014903 | Minor Head - Event Management Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440196
00440197
00440198
00440199 |
113
116
115 |
| 5. | 004400150
00440015001
00440015002
00440015003 | Minor Head - Rail Travel Agent Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440200
00440201
00440202
00440203 |
115
114
117 |
| 6. | 004400151
00440015101
00440015102
00440015103 | Minor Head - Health Club and Fitness Centers Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440204
00440205
00440206
00440207 |
119
110
111 |
| 7. | 004400152
00440015201
00440015202
00440015203 | Minor Head - Beauty Parlours Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440208
00440209
00440210
00440211 |
113
117
114 |
| 8. | 004400153
00440015301
00440015302
00440015303 | Minor Head - Fashion Designing Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440212
00440213
00440214
00440215 |
116
113
118 |
| 9. | 004400154
00440015401
00440015402
00440015403 | Minor Head - Cable Operators Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440216
00440217
00440218
00440219 |
110
119
112 |
| 10. | 004400155
00440015501
00440015502
00440015503 | Minor Head - Dry Cleaning Services
Sub-head - Tax collections
Sub-head - other receipts
Sub-head - Deduct refunds | 00440220
00440221
00440222
00440223 |
115
116
115 |
F.No.137/18/2002-CX.4
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