SERVICE TAX CODE RANGE EFFECT

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)

18 October 2009  

 

S No. Rng Service Category Code Service Category Name  Account Head Code Date With Effect From
1 I ADB ADVERTISING AGENCY SERVICES [ SEC,65(105)(E)] 440013/16 1/11/1996
2 I AIR AIR TRAVEL AGENCY[ SEC,65(105)(E)] 440032 1/7/1997
3 II APS AIRPORT SERVICES[ SEC,65(105)(ZZM)] 440258 10/9/2004
4 I ARC ARCHITECTS SERVICES[ SEC,65(105)(P)] 440072 16-10-1998
5 II ATM ATM OPERATIONS, MAINTENANCE OR MANAGEMENT SERVICES[ SEC,65(105)(ZZZK)]   440346 1/5/2006
6 III AUS AUCTIONEERS SERVICES[ SEC,65(105)(ZZR)] 440370 1/5/2006
7 II BFM BANKING AND OTHER FINANCIAL[ SEC,65(105)(ZZK)] 440173 16-07-2001
8 II BTY BEAUTY TREATMENT SERVICES[ SEC,65(105)(ZQ)] 440209 1/8/2002
9 II BRD BROADCASTING SERVICE[ SEC,65(105)(ZK)] 440165 16-07-2001
10 III BES BUSINESS AND EXHIBITION SERVICES[ SEC,65(105)(ZZO)] 440254 10/9/2004
11 III BAS BUSINESS AUXILIARY SERVICES[ SEC,65(105)(ZZB)] 440225 1/7/2003
12 II BSS BUSINESS SUPPORT SERVICES[ SEC,65(105)(ZZQ)] 440366 1/5/2006
13 II CBL CABLE OPERATORS[ SEC,65(105)(ZS)] 440217 1/8/2002
14 II CHS CARGO HANDLING SERVICES[ SEC,65(105)(ZR)] 440189 16-08-2002
15 I CLG CLEANING ACTIVITY SERVICES[ SEC,65(105)(ZZZE)] 440318 16-06-2005
16 I CFA CLEARING AND FORWARDING AGENCY[ SEC,65(105)(J)] 440045 16-07-1997
17 III CTC COMMERCIAL TRAINING & COACHING[ SEC,65(105)(ZZC)] 440229 1/7/2003
18 II CON CONSTRUCTION OF RES. COMPLEX SERVICES[ SEC,65(105)(ZZZH)] 440334 16-06-2005
19 III CCS  COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES[ SEC,65(105)(ZZK)] 440290 10/9/2004
20 I CER CONSULTING ENGINEER SERVICES[ SEC,65(105)(G)] 440057 7/7/1997
21 II CVN CONVENTION SERVICE[ SEC,65(105)(ZC)] 440133 16-07-2001
22 I COU COURIER SERVICES[ SEC,65(105)(F)] 00440014/18 1/11/1996
23 II CRD CREDIT CARD,DEBIT CARD,CHARGE CARD OR OTHER PAYMENT CARD RELATED SERVICES[ SEC,65(105)(ZZZW)] 440394 1/5/2006
24 I CRA CREDIT RATING AGENCIES SERVICES[ SEC,65(105)(X)] 440088 16-10-1998
25 I CHA CUSTOM HOUSE AGENT SERVICES[ SEC,65(105)(H)] 440026 15-06-1997
26 II DRS DREDGING SERVICES[ SEC,65(105)(ZZZB)] 440310 16-06-2005
27 II DCS DRY CLEANING SERVICES[ SEC,65(105)(ZP)] 440221 1/8/2002
28 III CAI ERECTION,COMMISSIONING OR INSTALLATION SERVICES[ SEC,65(105)(ZZD)] 440233 1/7/2003
29 II EVS EVENT MANAGEMENT SERVICE[ SEC,65(105)(ZU)] 440197 1/8/2002
30 II FCS FACSIMILE SERVICES[ SEC,65(105)(ZG)] 440149 16-07-2001
31 II FDS FASHION DESIGNING SERVICES[ SEC,65(105)(ZV)] 440213 1/8/2002
32 III FDC FORWARD CONTRACT SERVICES[ SEC,65(105)(ZZY)] 440282 10/9/2004
33 III FRA FRANCHISE SERVICES[ SEC,65(105)(ZZE)] 440237 1/7/2003
34 I GIB GENERAL INSURANCE BUSINESS[ SEC,65(105)(D)] 440005 1/7/1994
36 II HFC HEALTH  AND FITNESS SERVICE[ SEC,65(105)(ZW)] 440205 1/8/2002
37 II IAX INSURANCE AUXILIARY SERVICES[ SEC,65(105)(ZL)] 440169 16-07-2001
38 III IPR INTELLECTUAL PROPERTY SERVICES [ SEC,65(105)(ZZR)] 440278 10/9/2004
39 I IDS INTERIOR DECORATORS SERVICES[ SEC,65(105)(Q)] 440076 16-10-1998
40 III ATS AIR TRANSPORT OF PASSENGERS(INTERNATIONAL)[ SEC,65(105)(ZZO)] 440362 1/5/2006
41 III INC INTERNET CAFE SERVICES[ SEC,65(105)(ZZF)] 440241 1/7/2003
42 III ITS INTERNET TELEPHONY SERVICE[ SEC,65(105)(ZZZU)] 440382 1/5/2006
43 II LCR LEASED CIRCUITS SERVICE[ SEC,65(105)(ZD)] 440137 16-07-2001
44 II LIS LIFE INSURANCE SERVICES[ SEC,65(105)(ZX)/(ZY)] 440185 1/8/2002
45 I MCM MAILING LIST COMPILATION AND MAILING SERVICES[ SEC,65(105)(ZZZG)] 440330 16-06-2005
46 III MRS MAINTENANCE OR REPAIR SERVICE[ SEC,65(105)(ZZG)] 440245 1/7/2003
47 I MGC MANAGEMENT CONSULTANTS SERVICE[ SEC,65(105)(R)] 440116 16-10-1998
48 I MAK MANDAP KEEPER SERVICE [ SEC,65(105)(M)] 440035 1/7/1997
49 I MRA MANPOWER RECRUITMENT AGENCY SERVICES[ SEC,65(105)(K)] 440060 7/7/1997
50 I MRK MARKET RESEARCH AGENCY[ SEC,65(105)(Y)] 440112 16-10-1998
51 II MCA CLUB AND ASSOCIATION SERVICE[ SEC,65(105)(ZZZE)] 440322 16-06-2005
52 II OID ONLINE INFORMATION AND DATA [ SEC,65(105)(ZH)] 440153 16-07-2001
53 III OPS OPINION POLL SERVICES[ SEC,65(105)(ZZS)] 440274 10/9/2004
54 III ODC OUTDOOR CATERING SERVICE [ SEC,65(105)(ZZT)] 440051 1/8/1997
55 III PKG PACKAGING SERVICES[ SEC,65(105)(ZZZF)] 440326 16-06-2005
56 II PGS PAGER SERVICES[ SEC,65(105)(C)] 440015 1/11/1996
57 III PSS PANDAL OR SHAMIANA CONSTRUCTOR SERVICES[ SEC,65(105)(ZZW)] 440054 1/8/1997
58 II PGH PHOTOGRAPHY SERVICE[ SEC,65(105)(ZB)] 440129 16-07-2001
59 II PRT PORT SERVICES[ SEC,65(105)(ZZL)] 440177 16-07-2001
60 I PRS PUBLIC RELATIONS SERVICE[ SEC,65(105)(ZZZS)] 440374 1/5/2006
61 II RTA RAIL TRAVEL AGENT[ SEC,65(105)(ZZ)] 440201 1/8/2002
62 I REA REAL ESTATE AGENTS[ SEC,65(105)(V)] 440104 16-10-1998
63 III RCA RECOVERY AGENT[ SEC,65(105)(ZZZL)] 440350 1/5/2006
64 III RTI REGISTRAR TO AN ISSUE SERVICE[ SEC,65(105)(ZZZI)] 440338 1/5/2006
65 II STC SCIENTIFIC AND TECHNICAL CONSULTANCY[ SEC,65(105)(ZA)] 440125 16-07-2001
66 I SEA SECURITY AGENCIES 440108 16-10-1998
67 III SMV SERVICING OF MOTOR VEHICLES 440181 16-07-2001
68 I STR SHARE TRANSFER AGENT[ SEC,65(105)(ZZZJ)] 440342 1/5/2006
69 II SMS SHIP MANAGEMENT SERVICE[ SEC,65(105)(ZZZT)] 440378 1/5/2006
70 I SPC SITE PREPARATION CLEARANCE, EXAVATION EARTH MOVING AND DEMOLITION SERVICES[ SEC,65(105)(ZZZA)] 440306 16-06-2005
71 II SRC SOUND RECORDING SERVICE[ SEC,65(105)(ZJ)] 440161 16-07-2001
72 I ADS ADVERTISING SPACE OR TIME[ SEC,65(105)(ZZZM)] 440354 1/5/2006
73 II SPN SPONSORSHIP SERVICE[ SEC,65(105)(ZZZN)] 440358 1/5/2006
74 I STA STEAMER AGENT[ SEC,65(105)(I)] 440029 15-06-1997
75 I STB STOCK BROKER[ SEC,65(105)(A)] 440008 1/7/1994
76 III SWS STORAGE AND WAREHOUSE SERVICE[ SEC,65(105)(ZZA)] 440193 1/8/2002
77 II SEM SURVEY AND EXPLORATION OF MINERAL[ SEC,65(105)(ZZV)] 440270 10/9/2004
78 III SUR SURVEY AND MAP MAKING[ SEC,65(105)(ZZZC)] 440314 16-06-2005
79 III TTA TECHNICAL TESTING AND ANALYSIS[ SEC,65(105)(ZZH)] 440249 1/7/2003
80 III TIC TEST,INSPECTION, CERTIFICATION[ SEC,65(105)(ZZI)] 440249 1/7/2003
81 II TGH TELEGRAPH SERVICE[ SEC,65(105)(ZE)] 440141 16-07-2001
82 I TSU TELEPHONE SERVICES[ SEC,65(105)(B)] 440003 1/7/1994
83 I TLX TELEX SERVICES[ SEC,65(105)(ZF)] 440145 16-07-2001
84 I TOU TOUR OPERATOR SERVICE [ SEC,65(105)(N)] 440063 1/9/1997
85 I TCS TRANSPORT BY CRUISE SHIPS[ SEC,65(105)(ZZZY)] 440386 1/5/2006
86 II TGA TRANSPORT OF GOODS BY AIR[ SEC,65(105)(ZZN)] 440266 10/9/2004
87 III TGP TRANSPORT OF GOODS BY PIPELINE[ SEC,65(105)(ZZZC] 440302 16-06-2005
88 III TAO TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS[ SEC,65(105)(ZZZ)] 440294 10/9/2004
89 III TRP TV OR RADIO PROGRAMME PRODUCTION[ SEC,65(105)(ZZU)] 440286 10/9/2004
90 I UWS UNDER WRITERS SERVICE[ SEC,65(105)(Z)] 440084 16-10-1998
91 II VTP VIDEO TAPE PRODUCTION[ SEC,65(105)(ZI)] 440157 16-07-2001
92 III GTA TRANSPORT OF GOODS BY ROAD SERVICES[ SEC,65(105)(ZZP)] 440067 1/1/2005
93 I COR CONTAINERS BY RAIL[ SEC,65(105)(ZZZP)] 440390 1/5/2006
94 I CAC CHARTERED ACCOUNTANTS[ SEC,65(105)(C)] 440092 16-10-1998
95 I COS COMPANY SECRETARIES[ SEC,65(105)(U)] 440100 16-10-1998
96 I COA COST ACCOUNTANTS[ SEC,65(105)(I)] 440096 16-10-1998
97 I CAB CAB OPERATORS[ SEC,65(105)(O)] 440048 16-07-1997
98 I SEA SECURITY AGENCIES[ SEC,65(105)(W)] 440108 16-10-1998
TAX RATES
Period Rate  Education
01-07-1994 to 13-05-2003 @ 5% Nil
14-05-2003 to 09-10-2004 @ 8% Nil
10-10-2004 to 17-04-2006 @ 10% 2% of service tax
18-04-2006 onwards @ 12% 2% of service tax
INTEREST RATES
Period  Rates
01-07-1994 to 15-07-2001 @ 18%
16-07-2001 to 15-08-2002 @ 24%
16-08-2002 to 09-09-2004 @ 15%
10-09-2004 onwards @ 13%