Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tax Research Unit
Circular No.136/5/2011-TRU
New Delhi, 20th April, 2011
To,
Chief Commissioners of Central Excise and Customs (All),
Director General (Service Tax),
Director General (Central Excise Intelligence),
Director General (Audit),
Commissioners of Service Tax (All)
Commissioners of Central Excise (All)
Commissioners of Central Excise and Customs (All).
Madam/Sir,
Subject: Accounting Codes for the taxable services introduced vide the Finance
Act, 2011 -- regarding.
Heads of Account under the Major Head “0044-Service Tax” in respect of the new
taxable services have been allotted by the Office of the Principal Chief
Controller of Accounts, CBEC.
- Accounting Codes for the purpose of payment of service tax are as follows:
| Sl.No. |
Taxable Services
|
Accounting Code |
| Tax Collection |
Other Receipts |
Deduct Refunds |
| (1) |
(2) |
(3) |
(4) |
(5) |
| 1. |
Service provided by a restaurant having air-conditioning and license to serve
alcoholic beverages in relation to serving of food or beverage, including
alcoholic beverages or both, in its premises [Finance Act 1994, Section 65(105)
(zzzzv)] |
00441067 |
00441068 |
00441069 |
| 2. |
Service provided by a hotel, inn, guest house, club or campsite in relation to
providing of accommodation for a continuous period of less than three
months[Finance Act 1994, Section 65(105) (zzzzw)] |
00441070 |
00441071 |
00441072 |
Note:
- 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 assessees, as it
is meant for the Revenue/Commissionerates while allowing refund of tax
- Primary education cess on all taxable services will be booked under
00440298 and Secondary Higher Education Cess will be booked under 00440426
- If NSDL have issued any dummy codes for revenue collection and
interest/penalty for the above services, all these dummy codes should be
treated as void and may be replaced by the correct account codes as stated
above
- Description of taxable services provided at column (2) of the table for ease
of reference, does not restrict the scope of the taxable service.
- Trade Notice/Public Notice may be issued to the field formations and
taxpayers.
- Please acknowledge receipt of this Circular. Hindi version follows.
(J. M. Kennedy)
Director (TRU)
Tel: 011-23092634
F.No.335/5/2006-TRU