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Service Tax Service Tax Circulars-Year 2006 OFFICE MEMORANDUM DATE 24/04/2006
OFFICE MEMORANDUM DATE 24/04/2006

Opening of new Heads of Accounts for 15 new service brought under service tax levy w.e.f. 01.06.2006.

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.

Controller of Accounts

New Head of Account to be opened below Major Head 0044 - Service Tax

Head of AccountDescriptionSerial Code SCCD Code
004400183Minor Head - Service provided by a Registrar to an issue00440337 
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 management00440345  
00440018501 Sub-head - Tax Collection 00440346 117
00440018502 Sub-head - other receipts 00440347 114
00440018503 Sub-head - Deduct refunds 00440348115
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
004400194Minor 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

Note : A. 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.

B. Education Cess on all taxable services : 00440298

No. Coord/13(6)/98-99/Vol IV/20

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