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Circular No.124/6 /2010-TRU
F.No.335/5/2006-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
.....
North Block, New Delhi
29
th
June, 2010
To
Chief Commissioners of Central Excise and Service Tax (All),
Director General (Service Tax),
Director General (Central Excise Intelligence),
Director General (Audit),
Commissioners of Service Tax (All),
Commissioners of Central Excise and Service Tax (All).
Madam/Sir,
Subject: Accounting Codes for the taxable services introduced vide the Finance (No.14) Act, 2010 -- regarding.
Heads of Account under the Major Head "0044-Service Tax" in respect of the new taxable services have been allotted by the
Office of the Principal Chief Controller of Accounts, CBEC.
2. Accounting Codes for the purpose of payment of service tax are as follows:
Sl.No. Taxable Services
Accounting Code
Tax
Collection
Other
Receipts
Deduct
Refunds
(1) (2) (3) (4) (5)
1.
Service of promoting, marketing or organizing of games of chance, including lottery,
Bingo or Lotto [Finance Act 1994, Section 65(105)(zzzzn)]
004405950044059600440597
2.
Health service: (a) health check-up undertaken by hospitals or medical establishments
for employees of business entities and (b) health services provided under health
insurance schemes offered by insurance companies[Finance Act 1994, Section 65
(105) (zzzzo)]
004405980044059900440600
3.
Service of maintenance of medical records of employees of business entity[Finance Act
1994, Section 65(105)(zzzzp)]
004406010044060200440603
4.
Service of promoting a brand of goods, services, events, business entities, etc[Finance
Act 1994, Section 65(105)(zzzzq)]
004406040044060500440606
5.
Service of permitting commercial use or exploitation of any event organized by a person
or organization[Finance Act 1994, Section 65 (105) (zzzzr)]
004406070044060800440609
6.Service provided by electricity exchange [Finance Act 1994, Section 65(105)(zzzzs)]004406100044061100440612
7.
Service related to (a) transferring temporarily or (b) permitting the right to use or
enjoyment of any copyright defined in the Copyright Act, 1957 and services related two
types of copyright not covered under Intellectual Property Right(IPR) Service, namely
those on (a) cinematographic films and (b) sound recording [Finance Act 1994, Section
65(105)(zzzzt)]
004406130044061400440615
8.
Special service provided by a builder etc, to the prospective tax buyers such as
providing preferential location or external or internal development of complexes on extra
charges[Finance Act 1994, Section 65(105)(zzzzu)]
004406160044061700440618
Note:

A. The sub-head "other receipts" is meant for interest, penalty, leviable on delayed payment of service tax
B. The sub-head "deduct refunds" is not to be used by the assessees, as it is meant for the Revenue/Commissionerates while
allowing refund of tax
C. Primary education cess on all taxable services will be booked under 00440298 and Secondary Higher Education Cess will
be booked under 00440426
D. If NSDL have issued any dummy codes for revenue collection and interest/penalty for the above eight services, all these
dummy codes should be treated as void and may be replaced by the correct account codes as stated above
5. Description of taxable services provided at column (2) of the given table for ease of reference, does not limit the scope of
the taxable service.
6. Trade Notice/Public Notice may be issued to the field formations and taxpayers.
7. Please acknowledge receipt of this Circular. Hindi version follows.
(J. M. Kennedy)
Director (TRU)
Tel: 011-23092634