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GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
OFFICE OF THE
COMMISSIONER OF CENTRAL EXCISE
CHENNAI-III-COMMISSIONERATE
121, Mahatma
Gandhi Road, Nungambakkam,
Chennai600034.
SERVICE TAX TRADE
NOTICE 10/2001
21.08.2001
Sub : Service Tax on 15 new services, opening of new Heads of Accounts.
With the imposition of Service Tax on 15 new services with effect from 16.07.2001, heads of accounts for collection/ receipts/ refunds in relation to the following 15 services have been introduced by the Principal Chief Controller of Accounts, C.B.E.C. and the same are listed below. The Serial Codes and SCCD codes allotted have been mentioned against each new Heads of Accounts.
All the assesses under the new category may be informed accordingly.
(Issued from file C.No.IV/16/304/2001 S.Tax Part II)
(V.M.
BASHEER AHMED)
ASSISTANT
COMMISSIONER
CHENNAI
III
===================================================================
New Head of Account to be opened below Major Head 0044 Service Tax
|
Head
of Account |
Description |
Serial
Code |
SCCD
Code No. |
|
004400131 00440013101 00440013102 00440013103 |
Minor head Scientific & Technical consultancy Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440124 00440125 00440126 00440127 |
116 113 118 |
|
004400132 00440013201 00440013202 00440013203 |
Minor head Photography Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440128 00440129 00440130 00440131 |
110 118 113 |
|
004400133 00440013301 00440013302 00440013303 |
Minor head Convention Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440132 00440133 00440134 00440135 |
115 114 117 |
|
004400134 00440013401 00440013402 00440013403 |
Minor head Leased circuits Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440136 00440137 00440138 00440139 |
119 110 111 |
|
|
|
|
|
|
004400135 00440013501 00440013502 00440013503 |
Minor head Telegraph Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440140 00440141 00440142 00440143 |
110 119 112 |
|
004400136 00440013601 00440013602 00440013603 |
Minor head Telex Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440144 00440145 00440146 00440147 |
114 115 116 |
|
004400137 00440013701 00440013702 00440013703 |
Minor head Facsimile Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440148 00440149 00440150 00440151 |
118 110 111 |
|
004400138 00440013801 00440013802 00440013803 |
Minor head Online information & database access and/or retrieval Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440152 00440153 00440154 00440155 |
113 116 115 |
|
004400139 00440013901 00440013902 00440013903 |
Minor head Video tape production Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440156 00440157 00440158 00440159 |
117 112 119 |
|
004400140 00440014001 00440014002 00440014003 |
Minor head Sound recording Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
contd
00440160 00440161 00440162 00440163 |
118 111 110 |
|
004400141 00440014101 00440014102 00440014103 |
Minor head Broadcasting Service. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440164 00440165 00440166 00440167 |
112 117 114 |
|
004400142 00440014201 00440014202 00440014203 |
Minor head Insurance auxiliary Services. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440168 00440169 00440170 00440171 |
116 112 119 |
|
004400143 00440014301 00440014302 00440014303 |
Minor head Banking and other financial Services. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440172 00440173 00440174 00440175 |
111 118 113 |
|
004400144 00440014401 00440014402 00440014403 |
Minor head Port Services. Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440176 00440177 00440178 00440179 |
115 114 117 |
|
004400145 00440014501 00440014502 00440014503 |
Minor head Services or repair provided by authorized service station for motorcar and two wheeled motor vehicle Sub Head Tax collections Sub Head other receipts Sub Head Deduct refunds |
00440180 00440181 00440182 00440183 |
116 113 118 |