Service Tax Procedures

1.1 As on 1^st May, 2006, 95 services are identified as taxable services in India. Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir.

Generally, the liability to pay service tax has been placed on the ‘service provider’.

1.2 Service tax is payable @ 12% of the ‘gross amount’ ( in specific cases partial deductions are allowed, refer section 67 of the Finance Act) charged by the service provider for providing such taxable service. The Education Cess is payable @2% of the service tax payable. The liability to pay service tax has been placed on the ‘receiver / recipient’ of the service under certain situations.( Refer section 68 of the Finance Act and Rule 2(1)(d) of Service Tax Rules, 1994)

Example: Suppose the value of taxable service is Rs.100. Service tax @12% will be Rs.12 and Education Cess @2% of the Service Tax will be Rs.0.24

1.3 The Table below shows the category of services which are taxable with the date of introduction of such service. The table also shows the ‘accounting heads’ for each category service, for the purpose of payment of service tax, interest / penalty and Education Cess.

S.No	Service Category	Date of Introduction	Accounting Codes
S.No	Service Category	Date of Introduction	Tax Collection	Other Receipts	Deduct Refunds	Education Cess
1	Advertising	01.11.1996	00440013	00440016	00440017	00440298
2	Air Travel Agent	01.07.1997	00440032	00440033	00440034	00440298
3	Airport Services	10.09.2004	00440258	00440259	00440260	00440298
4	Architect	16.10.1998	00440072	00440073	00440074	00440298
5	ATM Operations, Management or Maintenance	01.05.2006	00440346	00440347	00440348	00440298
6	Auctioneers' service, other than auction of property under directions or orders of a count of or auction by Central Govt.	01.05.2006	00440370	00440371	00440372	00440298
7	Authorised Service Station	16.07.2001	00440181	00440182	00440183	00440298
8	Auxiliary to General Insurance / Life Insurance	16.07.2001 / 16.08.2002	00440169	00440170	00440171	00440298
9	Banking & Other Financial Services	16.07.2001	00440173	00440174	00440175	00440298
10	Beauty Parlour	16.08.2002	00440209	00440210	00440211	00440298
11	Broadcasting	16.07.2001	00440165	00440166	00440167	00440298
12	Business Auxiliary Service	01.07.2003	00440225	00440226	00440227	00440298
13	Business Exhibition Service	10.09.2004	00440254	00440255	00440256	00440298
14	Business Support Service	01.05.2006	00440366	00440367	00440368	00440298
15	Cable Operator	16.08.2002	00440217	00440218	00440219	00440298
16	Cargo Handling	16.08.2002	00440189	00440190	00440191	00440298
17	Chartered Accountant	16.10.1998	00440092	00440093	00440094	00440298
18	Cleaning Service	16.06.2005	00440318	00440319	00440320	00440298
19	Clearing & Forwarding Agent	16.07.2001	00440045	00440046	00440047	00440298
20	Clubs and Associations	16.06.2005	00440322	00440323	00440324	00440298
21	Commercial or Industrial Construction	10.09.2004	00440290	00440291	00440292	00440298
22	Commercial Training or Coaching	01.07.2003	00440229	00440230	00440231	00440298
23	Company Secretary	16.10.1998	00440100	00440101	00440102	00440298
24	Construction of Complex	16.06.2005	00440334	00440335	00440336	00440298
25	Consulting Engineer	07.07.1997	00440057	00440058	00440059	00440298
26	Convention Centre	16.07.2001	00440133	00440134	00440135	00440298
27	Cost Accountant	16.10.1998	00440096	00440097	00440098	00440298
28	Courier Services	01.11.1996	00440014	00440018	00440019	00440298
29	Credit Card, Debit Card, Charge Card or other payment card related services	01.05.2006	00440394	00440395	00440396	00440298
30	Credit Rating Agency	16.10.1998	00440088	00440089	00440090	00440298
31	Custom House Agent	15.06.1997	00440026	00440027	00440028	00440298
32	Dredging	16.06.2005	00440310	00440311	00440312	00440298
33	Dry Cleaning	16.08.2002	00440221	00440222	00440223	00440298
34	Erection, Commissioning or Installation	01.07.2003	00440233	00440234	00440235	00440298
35	Event Management	16.08.2002	00440197	00440198	00440199	00440298
36	Facsimile	16.07.2001	00440149	00440150	00440151	00440298
37	Fashion Designer	16.08.2002	00440213	00440214	00440215	00440298
38	Forward Contract Services	10.09.2004	00440282	00440283	00440284	00440298
39	Franchise Service	01.07.2003	00440237	00440238	00440239	00440298
40	General Insurance	01.07.1994	00440005	00440006	00440120	00440298
41	Health Club & Fitness Centre	16.08.2002	00440205	00440206	00440207	00440298
42	Intellectual Property Service	10.09.2004	00440278	00440279	00440280	00440298
43	Interior Decorator	16.10.1998	00440076	00440077	00440078	00440298
44	Internet Café	01.07.2003	00440241	00440242	00440243	00440298
45	Internet Telephony Service	01.05.2006	00440382	00440383	00440384	00440298
46	Leased Circuit	16.07.2001	00440137	00440138	00440139	00440298
47	Life Insurance	10.09.2004	00440185	00440186	00440187	00440298
48	Mailing List Compilation and Mailing	16.06.2005	00440330	00440331	00440332	00440298
49	Management Consultant	01.07.1997	00440116	00440117	00440118	00440298
50	Maintenance or Repair Service	01.07.2003	00440245	00440246	00440247	00440298
51	Mandap Keeper	16.10.1998	00440035	00440036	00440037	00440298
52	Manpower Recruitment or Supply Agency	07.07.1997	00440060	00440061	00440062	00440298
53	Market Research Agency	16.10.1998	00440112	00440113	00440114	00440298
54	On-line Information & Database Access or Retrieval Service	16.07.2001	00440153	00440154	00440155	00440298
55	Opinion Poll Service	10.19.2004	00440274	00440275	00440276	00440298
56	Outdoor Caterer	10.09.2004	00440051	00440052	00440053	00440298
57	Packaging Service	16.06.2005	00440326	00440327	00440328	00440298
58	Pager	01.11.1996	00440015	00440020	00440021	00440298
59	Pandal or Shamiana Services	10.09.2004	00440054	00440055	00440056	00440298
60	Photography	16.07.2001	00440129	00440130	00440131	00440298
61	Port Service	16.07.2001	00440177	00440178	00440179	00440298
62	Public Relations Service	01.05.2006	00440374	00440375	00440376	00440298
63	Rail Travel Agent	16.08.2002	00440201	00440202	00440203	00440298
64	Real Estate Agent / Consultant	16.10.1998	00440104	00440105	00440106	00440298
65	Recovery Agent	01.05.2006	00440350	00440351	00440352	00440298
66	Registrar to an Issue	01.05.2006	00440338	00440339	00440340	00440298
67	Rent - a - Cab Operator	16.07.1997	00440048	00440049	00440050	00440298
68	Sale of space or time for Advertisement, other than print media	01.05.2006	00440354	00440355	00440356	00440298
69	Scientific or Technical Consultancy	16.07.2001	00440125	00440126	00440127	00440298
70	Security Agency	16.10.1998	00440108	00440109	00440110	00440298
71	Share Transfer Agent	01.05.2006	00440342	00440343	00440344	00440298
72	Ship Management service	01.05.2006	00440378	00440379	00440380	00440298
73	Site Preparation	16.06.2005	00440306	00440307	00440308	00440298
74	Sound Recording	16.07.2001	00440161	00440162	00440163	00440298
75	Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event	01.05.2006	00440358	00440359	00440360	00440298
76	Steamer Agent	15.06.1997	00440029	00440030	00440031	00440298
77	Stock Broker	01.07.1994	00440008	00440009	00440121	00440298
78	Storage & Warehousing	16.08.2002	00440193	00440194	00440195	00440298
79	Survey & Exploration of Minerals	10.09.2004	00440270	00440271	00440272	00440298
80	Survey and Map Making	16.06.2005	00440314	00440315	00440316	00440298
81	T.V. & radio Programme Production Services	10.09.2004	00440286	00440287	00440288	00440298
82	Technical Testing & Analysis Agency / Technical Inspection & Certification Agency	01.07.2003	00440249	00440250	00440251	00440298
83	Telephone	01.07.1994	00440003	00440119