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Clarification on filing st3 rept for a/cing code 00441089.

Babu P (Student) (85 Points)

20 October 2013

Dear all

My query is related to Taxable service Accounting code 00441089.

My company is providing services for Works Contract Service & Erection, Commissioning and Installation. During first quarter ie., Apr-2013 to jun-2013 our Ex-accountant has made service tax payment under the accounting code 00441089. and now in second quarter ie., Jul-2013 to Sep-2013 we made payment under the accounting codes 00440233 (Erection, Commissioning and Installation and 00440410 (WORKS CONTRACT SERVICES). Now when we filing ST-3 report half yearly for the period April-September I am not getting the service name for the accounting code 00441089 so i am unable to file the returns so please guide me in this regard. as the issue is very urgent and also due date is nearing

Thank in advance.

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4 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 20 October 2013

‘00441089’ is not a service specific code.
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Earlier w.e.f 01.07.12, the CBEC had prescribed one accounting code (i.e. 00441089) for all taxable services under the negative list approach for payment of service tax (Circular No. 161/12/2012-ST, dated 06.07.12).
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But later on the service specific codes were restored for payment of service tax (Circular No.165/16/2012 –ST, dated 20.11.12).
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Service tax for the quarter Apr-Jun’13 should have been paid by the accountant under service specific code.
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But the tax paid can be adjusted with the respective service and it will be considered as paid (Circular No. 58/7/2003-ST, dated 20.05.03).