I am state that 15 new service have been brought into the Service Tax net in the Finance Bill 2006. The new Service have come into force w.e.f. 01.05.2006 as per Notification No. 15/2006-Service Tax dt. 25.04.06 Issued by Ministry of Finance, Department of Revenue. List of Heads of Accounts opened under the Major head "0044-Service Tax" in respect of 15 new services brought under the Service Tax with effect from 01.05.2006 is enclosed. The computer codes i.e. SCCD Codes and Sr. Codes have also been allotted by CGA"s Office and the same have been mentioned against the relevant head of Account in the list.
Eight digit reduced accounting codes as mentioned at column No. 3 in the list may please be intimated to the Commissioner, Central Excise & Customs under your Accounting jurisdiction with the advise to issue a Trade Notice for information of the assessee.
| Head of Account | Description | Serial Code | SCCD Code |
|---|
| 004400183 | Minor Head - Service provided by a Registrar to an issue | 00440337 | |
| 00440018301 | Sub-head - Tax Collection | 00440338 | 118 |
| 00440018302 | Sub-head - other receipts | 00440339 | 113 |
| 00440018303 | Sub-head - Deduct refunds | 00440340 | 113 |
| 004400184 | Minor Head - Service provided by a Share Transfer Agent | 00440341 | |
| 00440018401 | Sub-head - Tax Collection | 00440342 | 111 |
| 00440018402 | Sub-head - other receipts | 00440343 | 110 |
| 00440018403 | Sub-head - Deduct refunds | 00440344 | 119 |
| 004400185 | Minor Head - Automated Teller Machine operations, Maintenance or management | 00440345 | |
| 00440018501 | Sub-head - Tax Collection | 00440346 | 117 |
| 00440018502 | Sub-head - other receipts | 00440347 | 114 |
| 00440018503 | Sub-head - Deduct refunds | 00440348 | 115 |
| 004400186 | Minor Head - Service provided by a recovery agent | 00440349 | |
| 00440018601 | Sub-head - Tax Collection | 00440350 | 118 |
| 00440018602 | Sub-head - other receipts | 00440351 | 113 |
| 00440018603 | Sub-head - Deduct refunds | 00440352 | 116 |
| 004400187 | Minor Head - Sale of space or time for advertisement, other than in print media | 00440353 | |
| 00440018701 | Sub-head - Tax Collection | 00440354 | 114 |
| 00440018702 | Sub-head - other receipts | 00440355 | 117 |
| 00440018703 | Sub-head - Deduct refunds | 00440356 | 112 |
| 004400188 | Minor Head - Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events. | 00440357 | |
| 00440018801 | Sub-head - Tax Collection | 00440358 | 110 |
| 00440018802 | Sub-head - other receipts | 00440359 | 111 |
| 00440018803 | Sub-head - Deduct refunds | 00440360 | 115 |
| 004400189 | Minor Head - Transport of passengers embarking on international journey by air, other than economy class passengers | 00440361 | |
| 00440018901 | Sub-head - Tax Collection | 00440362 | 113 |
| 00440018902 | Sub-head - other receipts | 00440363 | 118 |
| 00440018903 | Sub-head - Deduct refunds | 00440364 | 111 |
| 004400190 | Minor Head - Transport of goods in containers by rail by any person, other than Government railway. | 00440389 | |
| 00440019001 | Sub-head - Tax Collection | 00440390 | 112 |
| 00440019002 | Sub-head - other receipts | 00440391 | 119 |
| 00440019003 | Sub-head - Deduct refunds | 00440392 | 110 |
| 004400191 | Minor Head - Business support services | 00440365 | |
| 00440019101 | Sub-head - Tax Collection | 00440366 | 119 |
| 00440019102 | Sub-head - other receipts | 00440367 | 112 |
| 00440019103 | Sub-head - Deduct refunds | 00440368 | 117 |
| 004400192 | Minor Head - Auctioneers service, other than auction of properly under directions or orders of a count of law or auction by the Central Government. | 00440369 | |
| 00440019201 | Sub-head - Tax Collection | 00440370 | 110 |
| 00440019202 | Sub-head - other receipts | 00440371 | 111 |
| 00440019203 | Sub-head - Deduct refunds | 00440372 | 118 |
| 004400193 | Minor Head - Public relations service | 00440373 | |
| 00440019301 | Sub-head - Tax Collection | 00440374 | 116 |
| 00440019302 | Sub-head - other receipts | 00440375 | 115 |
| 00440019303 | Sub-head - Deduct refunds | 00440376 | 114 |
| 004400194 | Minor Head - Ship Management services | 00440377 | |
| 00440019401 | Sub-head - Tax Collection | 00440378 | 112 |
| 00440019402 | Sub-head - other receipts | 00440379 | 119 |
| 00440019403 | Sub-head - Deduct refunds | 00440380 | 117 |
| 004400195 | Minor Head - Internet Telephony service | 00440381 | |
| 00440019501 | Sub-head - Tax Collection | 00440382 | 115 |
| 00440019502 | Sub-head - other receipts | 00440383 | 116 |
| 00440019503 | Sub-head - Deduct refunds | 00440384 | 113 |
| 004400196 | Minor Head - Transport of persons by cruise ship | 00440385 | |
| 00440019601 | Sub-head - Tax Collection | 00440386 | 111 |
| 00440019602 | Sub-head - other receipts | 00440387 | 110 |
| 00440019603 | Sub-head - Deduct refunds | 00440388 | 119 |
| 004400197 | Minor Head - Credit Card, debit card change card or other payment card related services | 00440393 | |
| 00440019701 | Sub-head - Tax Collection | 00440394 | 118 |
| 00440019702 | Sub-head - other receipts | 00440395 | 113 |
| 00440019703 | Sub-head - Deduct refunds | 00440396 | 116 |
The sub-head "Other Receipts" is meant for interest, penalty, leviable on delayed payment of Service Tax.
The sub-head "Deduct Refunds" is not to be used by the Assessee, it is meant for the Excise Deptt. while allowing refund of Tax.