03 January 2013
These service are not covered under specific codes neither covered under Negative List Approach. and It is clear from the current status of Service Tax Law that Any service out of Negative List or exempt List of Services will be charged service Tax. Therefore, Accounting codes for the purpose of payment of service tax under the Negative List approach, with effect from 1st July, 2012 is as follows: For Tax Collection: 00441089 For Other Receipts: 00441090 For Penalties: 00441093