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:
CLICK ON SERVICE NAME - TO KNOW ABOUT THE DETAIL EXPLANATION OF PARTICULAR SERVICE
|
Sr.No |
Service Category |
Date of
Introduction |
Accounting codes |
|
|
Tax Collection |
Other Receipts |
|||
|
1 |
Advertising |
01.11.1996 |
00440013 |
00440016 |
|
2 |
Air Travel Agent |
01.07.1997 |
00440032 |
00440033 |
|
3 |
Airport Services |
10.09.2004 |
00440258 |
00440259 |
|
4 |
Architect |
16.10.1998 |
00440072 |
00440073 |
|
5 |
ATM Operations, Management or Maintenance |
01.05.2006 |
00440346 |
00440347 |
|
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 |
|
7 |
Authorized Service Station |
16.07.2001 |
00440181 |
00440182 |
|
8 |
Auxiliary to General Insurance |
16.07.2001 |
00440169 |
00440170 |
|
9 |
Auxiliary to Life Insurance |
16.08.2002 |
||
|
10 |
Banking & Other Financial Services |
16.07.2001 |
00440173 |
00440174 |
|
11 |
Beauty Parlor |
16.08.2002 |
00440209 |
00440210 |
|
12 |
Broadcasting |
16.07.2001 |
00440165 |
00440166 |
|
13 |
Business Auxiliary Service |
01.07.2003 |
00440225 |
00440226 |
|
14 |
Business Exhibition Service |
10.09.2004 |
00440254 |
00440255 |
|
15 |
Business Support Service |
01.05.2006 |
00440366 |
00440367 |
|
16 |
Cable Operator |
16.08.2002 |
00440217 |
00440218 |
|
17 |
Cargo Handling |
16.08.2002 |
00440189 |
00440190 |
|
18 |
Chartered Accountant |
16.10.1998 |
00440092 |
00440093 |
|
19 |
Cleaning Service |
16.06.2005 |
00440318 |
00440319 |
|
20 |
Clearing & Forwarding Agent |
16.07.1997 |
00440045 |
00440046 |
|
21 |
Clubs and Associations |
16.06.2005 |
00440322 |
00440323 |
|
22 |
Commercial or Industrial Construction |
10.09.2004 |
00440290 |
00440291 |
|
23 |
Commercial Training or Coaching |
01.07.2003 |
00440229 |
00440230 |
|
24 |
Company Secretary |
16.10.1998 |
00440100 |
00440101 |
|
25 |
Construction of Residential Complex |
16.06.2005 |
00440334 |
00440335 |
|
26 |
Consulting Engineer |
07.07.1997 |
00440057 |
00440058 |
|
27 |
Convention Centre |
16.07.2001 |
00440133 |
00440134 |
|
28 |
Cost Accountant |
16.10.1998 |
00440096 |
00440097 |
|
29 |
Courier Services |
01.11.1996 |
00440014 |
00440018 |
|
30 |
Credit Card, Debit Card, Charge Card or other payment card related services |
01.05.2006 |
00440394 |
00440395 |
|
31 |
Credit Rating Agency |
16.10.1998 |
00440088 |
00440089 |
|
32 |
Custom House Agent |
15.06.1997 |
00440026 |
00440027 |
|
33 |
Dredging |
16.06.2005 |
00440310 |
00440311 |
|
34 |
Dry Cleaning |
16.08.2002 |
00440221 |
00440222 |
|
35 |
Erection, Commissioning or Installation |
01.07.2003 |
00440233 |
00440234 |
|
36 |
Event Management |
16.08.2002 |
00440197 |
00440198 |
|
37 |
Fashion Designer |
16.08.2002 |
00440213 |
00440214 |
|
38 |
Forward Contract Services |
10.09.2004 |
00440282 |
00440283 |
|
39 |
Franchise Service |
01.07.2003 |
00440237 |
00440238 |
|
40 |
Foreign Exchange Broker |
01.07.2003 |
00440173 |
00440174 |
|
41 |
General Insurance |
01.07.1994 |
00440005 |
00440006 |
|
42 |
Health Club & Fitness Centre |
16.08.2002 |
00440205 |
00440206 |
|
43 |
Intellectual Property Service |
10.09.2004 |
00440278 |
00440279 |
|
44 |
Interior Decorator |
16.10.1998 |
00440076 |
00440077 |
|
45 |
Internet Café |
01.07.2003 |
00440241 |
00440242 |
|
46 |
Internet Telecommunication Service |
01.05.2006 |
00440382 |
00440383 |
|
47 |
Life Insurance |
16.08.2002 |
00440185 |
00440186 |
|
48 |
Mailing List Compilation and Mailing |
16.06.2005 |
00440330 |
00440331 |
|
49 |
Management Consultant |
01.07.1997 |
00440116 |
00440117 |
|
50 |
Maintenance or Repair Service |
01.07.2003 |
00440245 |
00440246 |
|
51 |
Mandap Keeper |
16.10.1998 |
00440035 |
00440036 |
|
52 |
Manpower Recruitment or Supply Agency |
07.07.1997 |
00440060 |
00440061 |
|
53 |
Market Research Agency |
16.10.1998 |
00440112 |
00440113 |
|
54 |
On-line Information & Database Access or Retrieval Service |
16.07.2001 |
00440153 |
00440154 |
|
55 |
Opinion Poll Service |
10.19.2004 |
00440274 |
00440275 |
|
56 |
Outdoor Caterer |
10.09.2004 |
00440051 |
00440052 |
|
57 |
Packaging Service |
16.06.2005 |
00440326 |
00440327 |
|
58 |
Pandal or Shamiana Services |
10.09.2004 |
00440054 |
00440055 |
|
59 |
Photography |
16.07.2001 |
00440129 |
00440130 |
|
60 |
Port Service ( Major Ports) |
16.07.2001 |
00440177
|
00440178 |
|
61 |
Port Services( Other Ports) |
01.07.2003 |
||
|
62 |
Public Relations Service |
01.05.2006 |
00440374 |
00440375 |
|
63 |
Rail Travel Agent |
16.08.2002 |
00440201 |
00440202 |
|
64 |
Real Estate Agent / Consultant |
16.10.1998 |
00440104 |
00440105 |
|
65 |
Recovery Agent |
01.05.2006 |
00440350 |
00440351 |
|
66 |
Registrar to an Issue |
01.05.2006 |
00440338 |
00440339 |
|
67 |
Rent - a - Cab Operator |
16.07.1997 |
00440048 |
00440049 |
|
68 |
Sale of space or time for Advertisement, other than print media |
01.05.2006 |
00440354 |
00440355 |
|
69 |
Scientific or Technical Consultancy |
16.07.2001 |
00440125 |
00440126 |
|
70 |
Security Agency |
16.10.1998 |
00440108 |
00440109 |
|
71 |
Share Transfer Agent |
01.05.2006 |
00440342 |
00440343 |
|
72 |
Ship Management service |
01.05.2006 |
00440378 |
00440379 |
|
73 |
Site Preparation |
16.06.2005 |
00440306 |
00440307 |
|
74 |
Sound Recording |
16.07.2001 |
00440161 |
00440162 |
|
75 |
Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event |
01.05.2006 |
00440358 |
00440359 |
|
76 |
Steamer Agent |
15.06.1997 |
00440029 |
00440030 |
|
77 |
Stock Broker |
01.07.1994 |
00440008 |
00440009 |
|
78 |
Storage & Warehousing |
16.08.2002 |
00440193 |
00440194 |
|
79 |
Survey & Exploration of Minerals |
10.09.2004 |
00440270 |
00440271 |
|
80 |
Survey and Map Making |
16.06.2005 |
00440314 |
00440315 |
|
81 |
T.V. & radio Programme Production Services |
10.09.2004 |
00440286 |
00440287 |
|
82 |
Technical Testing & Analysis |
01.07.2003 |
00440249 |
00440250 |
|
83 |
Technical Inspection & Certification Agency |
01.07.2003 |
00440249 |
00440250 |
|
84 |
Tour Operator |
01.09.1997 |
00440063 |
00440064 |
|
85 |
Transport of goods by Air |
10.09.2004 |
00440266 |
00440267 |
|
86 |
Transport of goods by Road |
01.01.2005 |
00440262 |
00440263 |
|
87 |
Transport of goods in containers by rail {‘other than Indian railway’ omitted w.e.f. 01.09.2009} |
01.05.2006 |
00440390 |
00440391 |
|
88 |
Transport of goods other than water, through Pipeline or other conduit |
16.06.2005 |
00440302 |
00440303 |
|
89 |
Transport of passengers embarking on international journey by air, other than economy class passengers |
01.05.2006 |
00440362 |
00440363 |
|
90 |
Transport of persons by cruise ship |
01.05.2006 |
00440386 |
00440387 |
|
91 |
Travel Agent other than Air & Rail Travel |
10.09.2004 |
00440294 |
00440295 |
|
92 |
Underwriter |
16.10.1998 |
00440084 |
00440085 |
|
93 |
Video Tape Production |
16.07.2001 |
00440157 |
00440158 |
|
94 |
Telecommunication |
01.06.2007 |
00440398 |
00440399 |
|
95 |
Renting of immovable property |
01.06.2007 |
00440406 |
00440407 |
|
96 |
Works contract |
01.06.2007 |
00440410 |
00440411 |
|
97 |
Content Development & Supply |
01.06.2007 |
00440414 |
0440415 |
|
98 |
Asset Management |
01.06.2007 |
00440418 |
00440419 |
|
99 |
Mining Services( Oil & Gas) |
01.06.2006 |
00440402 |
00440403 |
|
100 |
Design Services |
01.06.2007 |
00440422 |
00440423 |
|
101 |
Information Technology Software services |
16.05.2008 |
00440452 |
00440450 |
|
102 |
Investment Management for ULIP |
16.05.2008 |
00440430 |
00440431 |
|
103 |
Recognized Stock Exchange |
16.05.2008 |
00440434 |
00440435 |
|
104 |
Recognized Associations-Commodity Exchange Services |
16.05.2008 |
00440438 |
00440439 |
|
105 |
Clearing & Processing House services |
16.05.2008 |
00440442 |
00440443 |
|
106 |
Supply of Tangible Goods services |
16.05.2008 |
00440445 |
00440447 |
|
107 |
Cosmetic or Plastic Surgery Services |
01.09.2009 |
00440460 |
00440463 |
|
108 |
Transport of Coastal goods, Goods through National Waterways or Goods through Inland Waterways |
01.09.2009 |
00440470 |
00440473 |
|
109 |
Legal Consultancy Services |
01.09.2009 |
00440480 |
00440483 |
|
110 |
Promotion, marketing or organizing of games of chance including lottery, bingo etc. services |
01.07.2010 |
00440595 |
00440596 |
|
111 |
Health services undertaken by Hospitals or Medical establishments |
01.07.2010 |
00440598 |
00440599 |
|
112 |
Maintenance of Medical Records services |
01.07.2010 |
00440601 |
00440602 |
|
113 |
Promotion of Brand of Goods, Services etc. |
01.07.2010 |
00440604 |
00440605 |
|
114 |
Services of Permitting Commercial Use or Exploitation of any event |
01.07.2010 |
00440607 |
00440608 |
|
115 |
Electricity Exchange Services |
01.07.2010 |
00440610 |
00440611 |
|
116 |
Copyright Services |
01.07.2010 |
00440613 |
00440614 |
|
117 |
Services provided by Builder in relation to preferential location, internal/external development etc |
01.07.2010 |
00440616 |
00440617 |
