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Circular No.165/16/2012 -ST
F.No.341/21/2012-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tax Research Unit
146-F, North Block,
New Delhi, 20
th
November, 2012
To
Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director
General (Central Excise Intelligence), Director General (Audit),Commissioners of Service Tax (All), Commissioners of Central
Excise (All), Commissioners of Central Excise and Customs (All)
Madam/Sir,
Subject : Restoration of service specific accounting codes for payment of service tax - regarding.
Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012.
Accounting code for the purpose of payment of service tax under the Negative List approach ["All Taxable Services" -
00441089] was prescribed vide Circular 161/12/2012 dated 6
th
July, 2012.
2. Subsequent to the issuance of the Circular, suggestions were received from the field formations that the service specific old
accounting codes should be restored, for the purpose of statistical analysis; also it was suggested that list of descriptions of
services should be provided to the taxpayers for obtaining registration. These suggestions were examined and a decision has
been taken to restore the service specific accounting codes. Accordingly, a list of 120 descriptions of services for the purpose of
registration and accounting codes corresponding to each description of service for payment of tax is provided in the annexure to
this Circular.
3. Descriptions of taxable services given in the annexure are solely for the purpose of statistical analysis. On the advice of the
office of the C & AG, a specific sub-head has been created for payment of "penalty" under various descriptions of services.
Henceforth, the sub-head "other receipts" is meant only for payment of interest payable on delayed payment of service tax.
Accounting Codes under the sub-head "deduct refunds" is not to be used by the taxpayers, as it is meant for use by the field
formations while allowing refund of tax.
4. Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by
selecting the relevant description/s from among the list of 120 descriptions of services given in the Annexure. Where
registrations have been obtained under the description 'All Taxable Services', the taxpayer should file amendment application
online in ACES and opt for relevant description/s from the list of 120 descriptions of services given in the Annexure. If any
applications for amendment of ST-1 are pending with field formations, seeking the description 'all taxable services', such
amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in
this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of
services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.
5. Officers in the field formations are instructed to extend necessary guidance to the tax payers regarding the selection of
appropriate description of taxable service and facilitate the payment of service tax/cess due under the appropriate accounting
code. Trade Notice/Public Notice may be issued to the field formations and tax payers. Please acknowledge receipt of this
Circular. Hindi version follows.
Click here > Annexure (nine pages)
(J.M.Kennedy)
Director, TRU
Tel: 011-23092634
Email : jm.kennedy@nic.in