Account Codes in Service Tax (Major Head 0044)

S.No.Name of ServiceTax collectionOther Receipts *Deduct refunds **Penalties
1.Tax on Telephone Billing00440003004401190044012200441296
2.Tax on General Insurance Premia00440005004400060044012000441297
3.Tax on Stock Brokerage Commission00440008004400090044012100441298
4.Advertising Services00440013004400160044001700441299
5.Courier Services00440014004400180044001900441300
6.Radio Paging Services00440015004400200044002100441301
7.Custom House Agent Services00440026004400270044002800441302
8.Steamer Agent Services00440029004400300044003100441303
9.Air Travel Agent Services00440032004400330044003400441304
10.Mandap Keeper Services00440035004400360044003700441305
11.Clearing and Forwarding Agent Services00440045004400460044004700441306
12.Rent a Cab Scheme Operator Services.00440048004400490044005000441307
13.Consulting Engineer Services00440057004400580044005900441310
14.Man Power Recruitment Services00440060004400610044006200441311
15.Tour Operator Services00440063004400640044006500441312
16.Goods Transport Operator Services00440067004400680044006900441313
17.Architect Services00440072004400730044007400441314
18.Interior Decoration/Designers Services00440076004400770044007800441315
19.Mechnised Slaughter House Services00440080004400810044008200441316
20.Under Writer Services00440084004400850044008600441317
21.Credit Rating Agency Services00440088004400890044009000441318
22.Chartered Accountant Services00440092004400930044009400441319
23.Cost Accountant Services00440096004400970044009800441320
24.Company Secretary Services00440100004401010044010200441321
25.Real Estate Agent/Consultant Service00440104004401050044010600441322
26.Security/Detective Agency Services00440108004401090044011000441323
27.Market Research Agency Services00440112004401130044011400441324
28.Management Consultant Services00440116004401170044011800441325
29.Scientific and Technical Consultancy Service00440125004401260044012700441326
30.Photography service00440129004401300044013100441327
31.Convention service00440133004401340044013500441328
32.Leased circuits service00440137004401380044013900441329
33.Telegraph service00440141004401420044014300441330
34.Telex service00440145004401460044014700441331
35.Facsimile service00440149004401500044015100441332
36.On-line information and database access and/or retrieval service00440153004401540044015500441333
37.Video tape production service00440157004401580044015900441334
38.Sound recording service00440161004401620044016300441335
39.Broadcasting service00440165004401660044016700441336
40.Insurance auxiliary services00440169004401700044017100441338
41.Banking and other financial services00440173004401740044017500441339
42.Port services00440177004401780044017900441341
43.Service or repair provided by the authorised service station for motorcar and two-wheeled motor vehicle.00440181004401820044018300441343
44.Life Insurance Service including insurance auxiliary services relating to Life Insurance.00440185004401860044018700441346
45.Cargo Handling Services00440189004401900044019100441348
46.Storage and Warehouse Services00440193004401940044019500441350
47.Event Management Services00440197004401980044019900441353
48.Rail Travel Agent services00440201004402020044020300441356
49.Health Club and Fitness Centers Services00440205004402060044020700441358
50.Beauty Parlours Services00440209004402100044021100441361
51.Fashion Designing Services00440213004402140044021500441363
52.Cable Operators services00440217004402180044021900441366
53.Dry cleaning Services.00440221004402220044022300441369
54.Business auxiliary services00440225004402260044022700441371
55.Commercial training and coaching center00440229004402300044023100441374
56.Commissioning and installation Service00440233004402340044023500441376
57.Franchise service00440237004402380044023900441384
58.Internet cafe00440241004402420044024300441386
59.Maintenance and repair service00440245004402460044024700441388
60.Technical testing & analysis00440249004402500044025100441389
61.Business Exhibition Services00440254004402550044025600441390
62.Airport Services00440258004402590044026000441391
63.Transport of goods by air00440266004402670044026800441393
64.Survey and exploration of mineral00440270004402710044027200441394
65.Opinion poll services00440274004402750044027600441395
66.Intellectual property services other than copyright.00440278004402790044028000441396
67.Forward contract services00440282004402830044028400441397
68.Outdoor Caterers Services00440051004400520044005300441308
69.Pandal or Shamiana Contractors Services00440054004400550044005600441309
70.TV or Radio programme production00440286004402870044028800441398
71.Construction services in respect of commercial or industrial buildings and civil structures.00440290004402910044029200441399
72.Travel agents (other than air/rail travel agents).00440294004402950044029600441400
73.Transport of goods by Road.00440262004402630044026400441392
74.Transport of goods through the pipeline or other conduit.00440302004403030044030400441430
75.Site formation and clearance, excavation and earthmoving and demolition services, other than those provided to agriculture, irrigation and watershed development.00440306004403070044030800441431
76.Dredging service of a river, port, harbour, backwater or estuary.00440310004403110044031200441432
77.Survey and map making other than those by Government departments.00440314004403150044031600441433
78.Cleaning services other than in relation to agriculture, horticulture, animal husbandry or dairying.00440318004403190044032000441434
79.Membership of club or association with specified exclusions.00440322004403230044032400441435
80.Packaging services.00440326004403270044032800441436
81.Mailing list compilation and mailing.00440330004403310044033200441437
82.Construction of residential complexes having more than twelve residential houses or apartments together with common areas and other appurtenances.00440334004403350044033600441438
83.Service provided by a Registrar to an issue.00440338004403390044034000441439
84.Service provided by a Share Transfer Agent.00440342004403430044034400441440
85.Automated Teller Machine Operations, Maintenance or management.00440346004403470044034800441441
86.Service provided by a recovery agent.00440350004403510044035200441442
87.Sale of space or time for advertisement, other than in print media.00440354004403550044035600441443
88.Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events.00440358004403590044036000441444
89.Transport of passengers embarking on international journey by air, other than economy class passengers00440362004403630044036400441445
90.Transport of goods in containers by rail by any person, other than Government Railway.00440390004403910044039200441446
91.Business support services.00440366004403670044036800441447
92.Auctioneers service, other than an auction of property under directions or orders of a count of law or auction by the Central Government.00440370004403710044037200441448
93.Public relations service.00440374004403750044037600441449
94.Ship Management services.00440378004403790044038000441450
95.Internet Telephony service.00440382004403830044038400441451
96.Transport of persons by cruise ship.00440386004403870044038800441452
97.Credit Card, debit card change card or other payment card related services.00440394004403950044039600441453
98.Services provided by a telegraph authority in relation to telecommunication services.00440398004403990044040000441454
99.Services provided in relation to mining of mineral, oil or gas.00440402004404030044040400441455
100.Services provided in relation to renting of immovable property for use in course or furtherance of business or commerce.00440406004404070044040800441456
101.Services provided in relation to the execution of a works contract.00440410004404110044041200441457
102.Services provided in relation to development and supply of content for use in telecom services, advertising agency services and on-line information and database assess or retrieval services.00440414004404150044041600441458
103.Services provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management.00440418004404190044042000441459
104.Service provided in relation to design services.00440422004404230044042400441460
105.Services provided by any person in relation to information technology software for use in the course, or furtherance, of business or commerce.00440452004404500044045100441461
106.Services provided by an insurer on life insurance business, about the management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme.00440430004404310044043200441462
107.Services provided by a recognized stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities.00440434004404350044043600441463
108.Services provided by a recognized/registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or onward contracts and includes services provided in relation to trading, processing, clearing and settlement of transactions in goods or forward contracts.00440438004404390044044000441464
109.Services provided by a processing and clearing house in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts.00440442004404430044044600441465
110.Services provided by any person in relation to the supply of tangible goods including machinery, equipment and appliances for use, without transferring the right of the procession and effective control of such machinery, equipment and appliances.00440445004404470044044800441466
111.Cosmetic Surgery or Plastic Surgery Service.00440460004404630044046600441467
112.Transport of Coastal Goods, Goods through National Waterway or Goods through Inland Water.00440470004404730044047600441468
113.Legal Consultancy Service.00440480004404830044048600441469
114.Services of promoting, marketing or organizing of games of chance, including Lotto, Bingo or lottery.00440595004405960044059700441470
115.Health services like:
  • Health checks up undertaken by hospitals or medical establishments for employees of business entities.
  • Health services provided under health insurance schemes offered by insurance companies.
00440598004405990044060000441471
116.Services provided maintenance of medical records of employees business entity.00440601004406020044060300441472
117.Services of promoting a 'brand' of goods, events, services, business entity, etc.00440604004406050044060600441473
118.Services of permitting commercial use or exploitation of any event organized by a person or organization.00440607004406080044060900441474
119.Services provided by Electricity Exchange.00440610004406110044061200441475
120.Services related to:
  • Transferring Temporarily.
  • Permitting the use or enjoyment of any copyright defined in the Copyright Act, 1957 & services related to 2 types of copyrights not covered under Intellectual Property Right (IPR), namely those on
    • Cinematographic films
    • Sound recording
00440613004406140044061500441476
121.Special services provided by a builder etc., to the prospective buyers such as providing preferential location or external or internal development of complexes on extra charges.00440616004406170044061800441477
122.Services of Air-conditioned restaurants having the license to serve alcoholic beverages in relation to service of food or beverages.00441067004410680044106900441478
123.Services of providing of accommodation in hotels/ guest houses/ inns/ cubs/ campsite for a continuous period of less than 3 months.00441070004410710044107200441479

Service Tax Accounting Code for Education Cess

S.No.DescriptionTax collectionOther Receipts *Deduct refunds **Penalties
1.Primary Education Cess0044298004402990044030000441486
2.Secondary & Higher Education Cess00440426004404270044042800441487

Accounting Codes of Service Tax for All Taxable Services

S.No.DescriptionTax collectionOther Receipts *Deduct refunds **Penalties
1.All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate descriptions from the list of 120 descriptions given in this Annexure)00441089004410900044109400441093

Service Tax Accounting Code for Swachh Bharat Cess

Swachh Bharat Cess
(Minor Head)
Tax collectionOther Receipts *Deduct refunds **Penalties
0044-00-50600441493004414940044149500441496

Service Tax Accounting Code for Krishi Kalyan Cess

Krishi Kalyan Cess
(Minor Head)
Tax collectionOther Receipts *Deduct refunds **Penalties
0044-00-50700441509004415100044151100441512

Notes:-

  1. *The sub-head "Other Receipts" is meant for interest etc leviable on delayed payment of Service Tax.
  2. **The sub-head "Deduct Refunds" is not to be used by The Assesses, it is meant for the Excise Deptt. while allowing refund of Tax.
  3. Services mentioned at Sr. No. 1, 6, and 32 to 35 have been merged into a single service mentioned at Sr. No. 98. However, the same may be retained in the directory for future reference.
  4. "Goods Transport Operator Services" mentioned at Sr. No. 16 is no longer a taxable service. However, the same may be retained in the directory for future reference.
  5. "Mechanised Slaughter House" mentioned at Sr. No. 19 is no longer a taxable service. However, the same may be retained in the directory for future reference.