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No. Coord/13(6)/98-99/Vol IV/20
Office of the
Pr. Chief Controller of Accounts
Central Board of Excise & Customs
A.G.C.R. Building, 1st Floor,
I.P. Estate, New Delhi

Dated: April 24, 2006

OFFICE MEMORANDUM

Subject: 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 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

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

 

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