Descriptions of Taxable Services and Accounting Codes for Payment of Service Tax

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ANNEXURE TO CBEC CIRCULAR No.165/16/2012-ST

DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX
No.

Finance
Act,1994
erstwhile
Section
65(105)

Descriptions of Taxable Services

1
*

(a)
(b)

*

(c)

2
3
4
5
6
7
8
9

(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)

*

(ka)

Stockbroker service
Telegraph
authority-telephone
connection
[(b)
was
omitted
w.e.f.01.06.2007 and clubbed under
(zzzx)]
Telegraph authority-pager[(c ) was
omitted w.e.f.01.06.2007 and clubbed
under (zzzx)]
General insurance service
Advertising agency services
Courier agency service
Consulting engineer services
Custom House Agent service
Steamer agent services
Clearing and forwarding agent services
Manpower recruitment/supply agency
service
Goods Transport Operator
[This description is not to be used
since omitted and clubbed under (zzp)

Tax
Collection

Accounting Codes
Other
Penalties
Receipts
(interest)

00440008
00440003

00440009
00440119

00441298
00441296

Deduct
Refunds
(for use by the
field
formations)
00440121
00440122

00440015

00440020

00441301

00440021

00440005
00440013
00440014
00440057
00440026
00440029
00440045
00440060

00440006
00440016
00440018
00440058
00440027
00440030
00440046
00440061

00441297
00441299
00441300
00441310
00441302
00441303
00441306
00441311

00440120
00440017
00440019
00440059
00440028
00440031
00440047
00440062

00440067

00440068

00441313

00440069

Page 1 of 9

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
*
25
26
27

(l)
(m)
(n)
(o)
(p)
(q)
( r)
(s)
(t)
(u)
(v)
(w)
(x)
(y)
(z)
(za)
(za)
(zb)
(zc)
(zd)

*
*
*

(ze)
(zf)

Transport of goods by road - goods
transport agency service – (zzp)]
Air travel agent services
Mandap keeper service
Tour operator services
Rent-a-cab scheme operator services
Architect services
Interior decoration/ Designer services
Management or business consultant
service
Chartered accountant services
Cost accountant service
Company secretary service
Real estate agent service
Security/ detective agency service
Credit rating agency service
Market research agency service
Underwriter service
Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
Scientific & technical consultancy
services
Photography service
Convention service
Telegraph authority – leased circuit
[omitted w.e.f.01.06.2007 and clubbed
under (zzzx)]
Telegraph authority – telegraph
service [omitted w.e.f.01.06.2007 and
clubbed under (zzzx)]
Telegraph authority – telex service

00440032
00440035
00440063
00440048
00440072
00440076
00440116

00440033
00440036
00440064
00440049
00440073
00440077
00440117

00441304
00441305
00441312
00441307
00441314
00441315
00441325

00440034
00440037
00440065
00440050
00440074
00440078
00440118

00440092
00440096
00440100
00440104
00440108
00440088
00440112
00440084
00440080

00440093
00440097
00440101
00440105
00440109
00440089
00440113
00440085
00440081

00441319
00441320
00441321
00441322
00441323
00441318
00441324
00441317
00441316

00440094
00440098
00440102
00440106
00440110
00440090
00440114
00440086
00440082

00440125

00440126

00441326

00440127

00440129
00440133
00440137

00440130
00440134
00440138

00441327
00441328
00441329

00440131
00440135
00440139

00440141

00440142

00441330

00440143

00440145

00440146

00441331

00440147
Page 2 of 9

28
29
30
31
32
33
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