|
Office of the Commissioner of Service Tax
Mumbai
6th Floor, Central Excise Bldg., 115, M. K. Road, Churchgate,
Mumbai-400 020.
Trade Notice No. 22/2005 ST dated July,
2005
Sub : Service Tax —
Allocation of Account heads for new services for depositing
Service Tax & Education
Cess—reg.
Attention of the Trade is
invited to the Trade Notice 16/2005-ST dated 14-6-2005 issued by
this commissionerate wherein 9 new services were notified under
Service Tax with effect from 16th June, 2005.
The following accounting code
numbers have been allotted for depositing Service Tax and for
Education Cess.
Heads of Accounts for various
services under Service Tax.
| Sr. No. |
Name of
service |
Accounting
Code |
| |
|
Tax
Collection |
Other
receipt* |
Deduct
refunds** |
| 1 |
Transport of
goods through
pipeline or other conduit |
00440302 |
00440303 |
00440304 |
| 2 |
Site
formation and clearance, excavation and earth moving and
demolition services, other than
those provided to
agriculture,
irrigation and watershed
development |
00440306 |
00440307 |
00440308 |
| 3 |
Dredging
service of river, port harbour, backwater or estuary |
00440310 |
00440311 |
00440312 |
| 4 |
Survey and
map making other than those by Government
Departments |
00440314 |
00440315 |
00440316 |
| 5 |
Cleaning
services other than in relation to agriculture,
horticulture, animal husbandary of
dairying |
00440318 |
00440319 |
00440320 |
| 6 |
Membership
of club or association with specified exclusions |
00440322 |
00440323 |
00440324 |
| 7 |
Packaging
services |
00440326 |
00440327 |
00440328 |
| 8 |
Mailing list
compilation and
mailing |
00440330 |
00440331 |
00440332 |
| 9 |
Construction
of residential complexes having more than twelve
residential houses or apartments together with common
areas and other appurtenances |
00440334 |
00440335 |
00440336 |
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 Assesses, it is meant for the
Excise department while allowing refund of Tax.
All the Trade Associations are
requested to bring the contents of this trade Notice to the
attention of their members in particular and trade in general
Sd/-
( S. J. Singh)
Commissioner
Service Tax : Mumbai
F. No. ST/Mum/HQ/39-1/2004
Mumbai, July, 2005
(Based on Coord/13(6)/98-99/Vol.IV/dated
5/7/2005 issued by the Office of the Principal Chief Controller
of Accounts, Central Board of Excise & Customs, New Delhi).
Copy to :
1. Director General Service Tax, 9th Floor, Piramal Chambers,
Lalbaug, Parel, Mumbai 12.
2. Chief Commissioner of Central Excise, Zone I, Mumbai
3. Chief Commissioner of Central Excise, Zone II, Mumbai
4. Commissioner of Central Excise,
Mumbai-I/IV/V/Thane-I/Thane-II.
5. Commissioner of Central Excise, Mumbai-II/III/Belapur/Raigad.
6. Dy. / Asstt. Commissioner, Service Tax, Dn. I/II/III/IV/V/VI.
7. Trade Associations concerned (copy as usual). |
