SERVICE TAX (FIFTH AMENDMENT) RULES, 2012 – AMENDMENT IN FORM ST-1 AND INSERTION OF ANNEXURE AFTER ACKNOWLEDGEMENT
NOTIFICATION No. 48/2012-ST [F.No. 137/22/2012-ST]/GSR 858 (E), dated 5-12-2012
In exercise of the powers conferred by sub-section(l) read with sub-section (2) of section 94 of the Finance Act, 1994 ( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely: —
1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in Form ST-1 ,-
(a) in serial No. 7, for the table, the following table shall be substituted, namely:-
|
Sl.No. |
Descripttion of taxable service (Choose from ANNEXURE) |
|
|
(1) |
(2) |
|
(b) after the ACKNOWLEDGEMENT, the following Annexure shall be inserted , namely:-
“ANNEXURE
DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX
|
Sl. No. |
Finance Act, 1994 erstwhile section 65(105) |
Descripttions of Taxable Services |
Accounting Codes |
|||
|
Tax Collection |
Other Receipts (interest) |
Penalties |
Deduct Refunds (for use by the field formations) |
|||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
1 |
(a) |
Stockbroker service |
00440008 |
00440009 |
00441298 |
00440121 |
|
* |
(b) |
Telegraph authority-telephone connection [(b) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)] |
00440003 |
00440119 |
00441296 |
00440122 |
|
* |
(c) |
Telegraph authority-pager[(c ) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)] |
00440015 |
00440020 |
00441301 |
00440021 |
|
2 |
(d) |
General insurance service |
00440005 |
00440006 |
00441297 |
00440120 |
|
3 |
(e) |
Advertising agency services |
00440013 |
00440016 |
00441299 |
00440017 |
|
4 |
(f) |
Courier agency service |
00440014 |
00440018 |
00441300 |
00440019 |
|
5 |
(g) |
Consulting engineer services |
00440057 |
00440058 |
00441310 |
00440059 |
|
6 |
(h) |
Custom House Agent service |
00440026 |
00440027 |
00441302 |
00440028 |
|
7 |
(i) |
Steamer agent services |
00440029 |
00440030 |
00441303 |
00440031 |
|
8 |
(j) |
Clearing and forwarding agent services |
00440045 |
00440046 |
00441306 |
00440047 |
|
9 |
(k) |
Manpower recruitment/supply agency service |
00440060 |
00440061 |
00441311 |
00440062 |
|
* |
(ka) |
Goods Transport Operator [This descripttion is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service - (zzp)] |
00440067 |
00440068 |
00441313 |
00440069 |
|
10 |
(l) |
Air travel agent services |
00440032 |
00440033 |
00441304 |
00440034 |
|
11 |
(m) |
Mandap keeper service |
00440035 |
00440036 |
00441305 |
00440037 |
|
12 |
(n) |
Tour operator services |
00440063 |
00440064 |
00441312 |
00440065 |
|
13 |
(o) |
Rent-a-cab scheme operator services |
00440048 |
00440049 |
00441307 |
00440050 |
|
14 |
(p) |
Architect services |
00440072 |
00440073 |
00441314 |
00440074 |
|
15 |
(q) |
Interior decoration/ Designer services |
00440076 |
00440077 |
00441315 |
00440078 |
|
16 |
(r) |
Management orbusiness consultant service |
00440116 |
00440117 |
00441325 |
00440118 |
|
17 |
(s) |
Chartered accountant services |
00440092 |
00440093 |
00441319 |
00440094 |
|
18 |
(t) |
Cost accountant service |
00440096 |
00440097 |
00441320 |
00440098 |
|
19 |
(u) |
Company secretary service |
00440100 |
00440101 |
00441321 |
00440102 |
|
20 |
(v) |
Real estate agent service |
00440104 |
00440105 |
00441322 |
00440106 |
|
21 |
(w) |
Security/ detective agency service |
00440108 |
00440109 |
00441323 |
00440110 |
|
22 |
(x) |
Credit rating agency service |
00440088 |
00440089 |
00441318 |
00440090 |
|
23 |
(y) |
Market research agency service |
00440112 |
00440113 |
00441324 |
00440114 |
|
24 |
(z) |
Underwriter service |
00440084 |
00440085 |
00441317 |
00440086 |
|
* |
(za) |
Mechanised slaughterhouse service [omitted videFinance Act, 2001] |
00440080 |
00440081 |
00441316 |
00440082 |
|
25 |
(za) |
Scientific & technical consultancy services |
00440125 |
00440126 |
00441326 |
00440127 |
|
26 |
(zb) |
Photography service |
00440129 |
00440130 |
00441327 |
00440131 |
|
27 |
(zc) |
Convention service |
00440133 |
00440134 |
00441328 |
00440135 |
|
* |
(zd) |
Telegraph authority – leased circuit [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)] |
00440137 |
00440138 |
00441329 |
00440139 |
|
* |
(ze) |
Telegraph authority – telegraph service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)] |
00440141 |
00440142 |
00441330 |
00440143 |
|
* |
(zf) |
Telegraph authority – telex service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)] |
00440145 |
00440146 |
00441331 |
00440147 |
|
* |
(zg) |
Telegraph authority – facsimile service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)] |
00440149 |
00440150 |
00441332 |
00440151 |
|
28 |
(zh) |
Online information and database access service and/ or retrieval service through computer network |
00440153 |
00440154 |
00441333 |
00440155 |
|
29 |
(zi) |
Video production agency/video tape production service |
00440157 |
00440158 |
00441334 |
00440159 |
|
30 |
(zj) |
Sound recordingstudio or agency services |
00440161 |
00440162 |
00441335 |
00440163 |
|
31 |
(zk) |
Broadcasting service |
00440165 |
00440166 |
00441336 |
00440167 |
|
32 |
(zl) |
Insurance auxiliary service in relation to general insurance |
00440169 |
00440170 |
00441338 |
00440171 |
|
33 |
(zm) |
Banking and other Financial services |
00440173 |
00440174 |
00441339 |
00440175 |
|
34 |
(zn) |
Port service (major ports) |
00440177 |
00440178 |
00441341 |
00440179 |
|
35 |
(zo) |
Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] |
00440181 |
00440182 |
00441343 |
00440183 |
|
* |
(zp) |
Body corporate other than banks in relation to banking and other financial services—[ omitted w.e.f. 10.09.04 and clubbed under (zm)] |
——- |
——- |
——- |
——- |
|
36 |
(zq) |
Beauty parlours/beauty treatment |
00440209 |
00440210 |
00441361 |
00440211 |
|
37 |
(zr) |
Cargo handling service |
00440189 |
00440190 |
00441348 |
00440191 |
|
38 |
(zs) |
Cable operators |
00440217 |
00440218 |
00441366 |
00440219 |
|
39 |
(zt) |
Dry cleaning service |
00440221 |
00440222 |
00441369 |
00440223 |
|
40 |
(zu) |
Event management |
00440197 |
00440198 |
00441353 |
00440199 |
|
41 |
(zv) |
Fashion design |
00440213 |
00440214 |
00441363 |
00440215 |
|
42 |
(zw) |
Health club and fitness centre service |
00440205 |
00440206 |
00441358 |
00440207 |
|
43 |
(zx) |
Life insurance service |
00440185 |
00440186 |
00441346 |
00440187 |
|
44 |
(zy) |
Insurance auxiliary service concerning life insurance business |
00440185 |
00440186 |
00441346 |
00440187 |
|
45 |
(zz) |
Rail travel agent’s service |
00440201 |
00440202 |
00441356 |
00440203 |
|
46 |
(zza) |
Storage and warehousing services |
00440193 |
00440194 |
00441350 |
00440195 |
|
47 |
(zzb) |
Business auxiliary service |
00440225 |
00440226 |
00441371 |
00440227 |
|
48 |
(zzc) |
Commercial training or coaching |
00440229 |
00440230 |
00441374 |
00440231 |
|
49 |
(zzd) |
Erection, commissioning and installation |
00440233 |
00440234 |
00441376 |
00440235 |
|
50 |
(zze) |
Franchise service |
00440237 |
00440238 |
00441384 |
00440239 |
|
51 |
(zzf) |
Internet cafe |
00440241 |
00440242 |
00441386 |
00440243 |
|
52 |
(zzg) |
Maintenance or repair service |
00440245 |
00440246 |
00441388 |
00440247 |
|
53 |
(zzh) |
Technical testing and analysis service |
00440249 |
00440250 |
00441389 |
00440251 |
|
54 |
(zzi) |
Technical inspection and certification agency service |
00440249 |
00440250 |
00441389 |
00440251 |
|
* |
(zzj) |
Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)] |
——- |
——- |
——- |
——- |
|
55 |
(zzk) |
Foreign exchange broker service |
00440173 |
00440174 |
00441339 |
00440175 |
|
56 |
(zzl) |
Other port (minor port) service |
00440177 |
00440178 |
00441341 |
00440179 |
|
57 |
(zzm) |
Airport services by airport authority |
00440258 |
00440259 |
00441391 |
00440260 |
|
58 |
(zzn) |
Transport of goods by air |
00440266 |
00440267 |
00441393 |
00440268 |
|
59 |
(zzo) |
Business exhibition service |
00440254 |
00440255 |
00441390 |
00440256 |
|
60 |
(zzp) |
Transport of goods by road/goods transport agency service |
00440262 |
00440263 |
00441392 |
00440264 |
|
61 |
(zzq) |
Construction services other than residential complex, including commercial/industrial buildings or civil structures |
00440290 |
00440291 |
00441399 |
00440292 |
|
62 |
(zzr) |
Services by holder of intellectual property right providing intellectual property services other than copyright |
00440278 |
00440279 |
00441396 |
00440280 |
|
63 |
(zzs) |
Opinion poll agency service |
00440274 |
00440275 |
00441395 |
00440276 |
|
64 |
(zzt) |
Outdoor catering |
00440051 |
00440052 |
00441308 |
00440053 |
|
65 |
(zzu) |
Services by a programme producer |
00440286 |
00440287 |
00441398 |
00440288 |
|
66 |
(zzv) |
Survey and exploration of mineral |
00440270 |
00440271 |
00441394 |
00440272 |
|
67 |
(zzw) |
Pandal or shamiana service |
00440054 |
00440055 |
00441309 |
00440056 |
|
68 |
(zzx) |
Travel agent for booking of passage(other than air/rail travel agents) |
00440294 |
00440295 |
00441400 |
00440296 |
|
69 |
(zzy) |
Services provided by recognised/registered associations in relation to forward contracts |
00440282 |
00440283 |
00441397 |
00440284 |
|
70 |
(zzz) |
Transport of goods through pipeline or other conduit |
00440302 |
00440303 |
00441430 |
00440304 |
|
71 |
(zzza) |
Site formation and clearance, excavation, earth moving and demolition services |
00440306 |
00440307 |
00441431 |
00440308 |
|
72 |
(zzzb) |
Dredging of rivers, ports harbours, backwaters, estuaries, etc. |
00440310 |
00440311 |
00441432 |
00440312 |
|
73 |
(zzzc) |
Survey and map making service |
00440314 |
00440315 |
00441433 |
00440316 |
|
74 |
(zzzd) |
Cleaning services |
00440318 |
00440319 |
00441434 |
00440320 |
|
75 |
(zzze) |
Club or association service |
00440322 |
00440323 |
00441435 |
00440324 |
|
76 |
(zzzf) |
Packaging service |
00440326 |
00440327 |
00441436 |
00440328 |
|
77 |
(zzzg) |
Mailing list compilation and mailing service |
00440330 |
00440331 |
00441437 |
00440332 |
|
78 |
(zzzh) |
Construction of residential complex service |
00440334 |
00440335 |
00441438 |
00440336 |
|
79 |
(zzzi) |
Service provided by a registrar to an issue |
00440338 |
00440339 |
00441439 |
00440340 |
|
80 |
(zzzj) |
Service provided by a share transfer agent |
00440342 |
00440343 |
00441440 |
00440344 |
|
81 |
(zzzk) |
Automated Teller Machine operations, maintenance or management service |
00440346 |
00440347 |
00441441 |
00440348 |
|
82 |
(zzzl) |
Service provided by a recovery agent |
00440350 |
00440351 |
00441442 |
00440352 |
|
83 |
(zzzm) |
Selling of space or time slots for advertisements |
00440354 |
00440355 |
00441443 |
00440356 |
|
84 |
(zzzn) |
Sponsorship service provided to body-corporate or firm including sports sponsorships |
00440358 |
00440359 |
00441444 |
00440360 |
|
85 |
(zzzo) |
Transport of passengers embarking on domestic/international journey by air |
00440362 |
00440363 |
00441445 |
00440364 |
|
86 |
(zzzp) |
Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this descripttion/accounting code) |
00440390 |
00440391 |
00441446 |
00440392 |
|
87 |
(zzzq) |
Business support service |
00440366 |
00440367 |
00441447 |
00440368 |
|
88 |
(zzzr) |
Auction service |
00440370 |
00440371 |
00441448 |
00440372 |
|
89 |
(zzzs) |
Public relation management service |
00440374 |
00440375 |
00441449 |
00440376 |
|
90 |
(zzzt) |
Ship management service |
00440378 |
00440379 |
00441450 |
00440380 |
|
91 |
(zzzu) |
Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) |
00440382 |
00440383 |
00441451 |
00440384 |
|
92 |
(zzzv) |
Transport of persons by cruise ship |
00440386 |
00440387 |
00441452 |
00440388 |
|
93 |
(zzzw) |
Credit card, debit card, charge card or other payment card related services |
00440394 |
00440395 |
00441453 |
00440396 |
|
94 |
(zzzx) |
Services of telegraph authority in relation to telecommunication service |
00440398 |
00440399 |
00441454 |
00440400 |
|
95 |
(zzzy) |
Mining of mineral, oil or gas service |
00440402 |
00440403 |
00441455 |
00440404 |
|
96 |
(zzzz) |
Renting of immovable property services |
00440406 |
00440407 |
00441456 |
00440408 |
|
97 |
(zzzza) |
Works contract service |
00440410 |
00440411 |
00441457 |
00440412 |
|
98 |
(zzzzb) |
Development and supply of content for use in telecom services, advertising agency, etc. |
00440414 |
00440415 |
00441458 |
00440416 |
|
99 |
(zzzzc) |
Asset management including portfolio management and fund management |
00440418 |
00440419 |
00441459 |
00440420 |
|
100 |
(zzzzd) |
Design service other than interior decoration and fashion designing |
00440422 |
00440423 |
00441460 |
00440424 |
|
101 |
(zzzze) |
Information technology software service |
00440452 |
00440450 |
00441461 |
00440451 |
|
102 |
(zzzzf) |
Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP) |
00440430 |
00440431 |
00441462 |
00440432 |
|
103 |
(zzzzg) |
Services provided by a recognized stock exchange in relation to transaction in securities |
00440434 |
00440435 |
00441463 |
00440436 |
|
104 |
(zzzzh) |
Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts |
00440438 |
00440439 |
00441464 |
00440440 |
|
105 |
(zzzzi) |
Services provided by a processing and clearing house in relation to securities, goods and forward contracts |
00440442 |
00440443 |
00441465 |
00440446 |
|
106 |
(zzzzj) |
Services provided by any person in relation to supply of tangible goods |
00440445 |
00440447 |
00441466 |
00440448 |
|
107 |
(zzzzk) |
Cosmetic and plastic surgery service |
00440460 |
00440463 |
00441467 |
00440466 |
|
108 |
(zzzzl) |
Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) |
00440470 |
00440473 |
00441468 |
00440476 |
|
109 |
(zzzzm) |
Legal consultancy service |
00440480 |
00440483 |
00441469 |
00440486 |
|
110 |
(zzzzn) |
Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. |
00440595 |
00440596 |
00441470 |
00440597 |
|
111 |
(zzzzo) |
Health services by a clinical establishment, health check-up/diagnosis, etc. |
00440598 |
00440599 |
00441471 |
00440600 |
|
112 |
(zzzzp) |
Maintenance of medical records |
00440601 |
00440602 |
00441472 |
00440603 |
|
113 |
(zzzzq) |
Service of promotion or marketing of brand of goods/services/events |
00440604 |
00440605 |
00441473 |
00440606 |
|
114 |
(zzzzr) |
Service of permitting commercial use or exploitation of events |
00440607 |
00440608 |
00441474 |
00440609 |
|
115 |
(zzzzs) |
Electricity exchange service |
00440610 |
00440611 |
00441475 |
00440612 |
|
116 |
(zzzzt) |
Copyright service – transfer temporarily/permit use or enjoyment |
00440613 |
00440614 |
00441476 |
00440615 |
|
117 |
(zzzzu) |
Special services provided by builders |
00440616 |
00440617 |
00441477 |
00440618 |
|
118 |
(zzzzv) |
Restaurant service |
00441067 |
00441068 |
00441478 |
00441069 |
|
119 |
(zzzzw) |
Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. |
00441070 |
00441071 |
00441479 |
00441072 |
|
120 |
Other taxable services [services other than the 119 listed above] |
00441480 |
00441481 |
00441485 |
||
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