TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 48/2012 - Service Tax
New Delhi, the 30th November, 2012
9 Agrahayana, 1934 Saka
G.S.R (E).-In exercise of the powers conferred by sub-section(1) 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:-
"
S.NoDescription 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)
Descriptions 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 00440008004400090044129800440121
* (b)
Telegraph authority-telephone connection [(b) was omitted
w.e.f.01.06.2007 and clubbed under (zzzx)]
00440003004401190044129600440122
* (c)
Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and
clubbed under (zzzx)]
00440015004400200044130100440021
2 (d)General insurance service 00440005004400060044129700440120
3 (e)Advertising agency services 00440013004400160044129900440017
4 (f)Courier agency service 00440014004400180044130000440019
5 (g)Consulting engineer services 00440057004400580044131000440059
6 (h)Custom House Agent service 00440026004400270044130200440028
7 (i)Steamer agent services 00440029004400300044130300440031
8 (j)Clearing and forwarding agent services 00440045004400460044130600440047
9 (k)Manpower recruitment/supply agency service 00440060004400610044131100440062
* (ka)
Goods Transport Operator
[This description is not to be used since omitted and clubbed under
(zzp) Transport of goods by road - goods transport agency service -
(zzp)]
00440067004400680044131300440069
10 (l)Air travel agent services 00440032004400330044130400440034
11(m)Mandap keeper service 00440035004400360044130500440037
12 (n)Tour operator services 00440063004400640044131200440065
13(o)Rent-a-cab scheme operator services 00440048004400490044130700440050
14(p)Architect services 00440072004400730044131400440074
15(q)Interior decoration/ Designer services 00440076004400770044131500440078
16( r)Management or business consultant service 00440116004401170044132500440118
17 (s)Chartered accountant services 00440092004400930044131900440094
18 (t)Cost accountant service 00440096004400970044132000440098
19 (u)Company secretary service 00440100004401010044132100440102
20 (v)Real estate agent service 00440104004401050044132200440106
21(w)Security/ detective agency service 00440108004401090044132300440110
22 (x)Credit rating agency service 00440088004400890044131800440090
23 (y)Market research agency service 00440112004401130044132400440114
24 (z)Underwriter service 00440084004400850044131700440086
* (za)
Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
00440080004400810044131600440082
25(za)Scientific & technical consultancy services 00440125004401260044132600440127
26(zb)Photography service 00440129004401300044132700440131
27(zc)Convention service 00440133004401340044132800440135
* (zd)
Telegraph authority - leased circuit [omitted w.e.f.01.06.2007 and
clubbed under (zzzx)]
00440137004401380044132900440139
* (ze)
Telegraph authority - telegraph service [omitted w.e.f.01.06.2007
and clubbed under (zzzx)]
00440141004401420044133000440143
* (zf)
Telegraph authority - telex service [omitted w.e.f.01.06.2007 and
clubbed under (zzzx)]
00440145004401460044133100440147
* (zg)
Telegraph authority - facsimile service [omitted w.e.f.01.06.2007 and
clubbed under (zzzx)]
00440149004401500044133200440151
28(zh)
Online information and database access service and/ or retrieval
service through computer network
00440153004401540044133300440155
29(zi)Video production agency/ video tape production service 00440157004401580044133400440159
30(zj)Sound recording studio or agency services 00440161004401620044133500440163
31(zk)Broadcasting service 00440165004401660044133600440167
32(zl)Insurance auxiliary service in relation to general insurance 00440169004401700044133800440171
33(zm)Banking and other Financial services 00440173004401740044133900440175
34(zn)Port service (major ports) 00440177004401780044134100440179
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]
00440181004401820044134300440183
* (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 00440209004402100044136100440211
37(zr)Cargo handling service 00440189004401900044134800440191
38(zs)Cable operators 00440217004402180044136600440219
39(zt)Dry cleaning service 00440221004402220044136900440223
40(zu)Event management 00440197004401980044135300440199
41(zv)Fashion design 00440213004402140044136300440215
42(zw)Health club and fitness centre service 00440205004402060044135800440207
43(zx)Life insurance service 00440185004401860044134600440187
44(zy)Insurance auxiliary service concerning life insurance business 00440185004401860044134600440187
45(zz)Rail travel agent's service 00440201004402020044135600440203
46(zza)Storage and warehousing services 00440193004401940044135000440195
47(zzb)Business auxiliary service 00440225004402260044137100440227
48(zzc)Commercial training or coaching 00440229004402300044137400440231
49(zzd)Erection, commissioning and installation 00440233004402340044137600440235
50(zze)Franchise service 00440237004402380044138400440239
Sl
No.
Finance
Act,1994
erstwhile
Section
65(105)
Descriptions 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)
51(zzf)Internet caf 00440241004402420044138600440243
52(zzg)Maintenance or repair service 00440245004402460044138800440247
53(zzh)Technical testing and analysis service 00440249004402500044138900440251
54(zzi)Technical inspection and certification agency service 00440249004402500044138900440251
* (zzj)
Authorised service station [omitted w.e.f 16.6.05 and clubbed under
(zo)]
------------------------------------------
55(zzk)Foreign exchange broker service 00440173004401740044133900440175
56(zzl)Other port (minor port) service 00440177004401780044134100440179
57(zzm)Airport services by airport authority 00440258004402590044139100440260
58(zzn)Transport of goods by air 00440266004402670044139300440268
59(zzo)Business exhibition service 00440254004402550044139000440256
60(zzp)Transport of goods by road/goods transport agency service 00440262004402630044139200440264
61(zzq)
Construction services other than residential complex, including
commercial/industrial buildings or civil structures
00440290004402910044139900440292
62(zzr)
Services by holder of intellectual property right providing intellectual
property services other than copyright
00440278004402790044139600440280
63(zzs)Opinion poll agency service 00440274004402750044139500440276
64(zzt)Outdoor catering 00440051004400520044130800440053
65(zzu)Services by a programme producer 00440286004402870044139800440288
66(zzv)Survey and exploration of mineral 00440270004402710044139400440272
67(zzw)Pandal or shamiana service 00440054004400550044130900440056
68(zzx)Travel agent for booking of passage(other than air/rail travel agents)00440294004402950044140000440296
69(zzy)
Services provided by recognised/registered associations in relation
to forward contracts
00440282004402830044139700440284
70(zzz)Transport of goods through pipeline or other conduit 00440302004403030044143000440304
71(zzza)
Site formation and clearance, excavation, earth moving and
demolition services
00440306004403070044143100440308
72(zzzb)Dredging of rivers, ports harbours, backwaters, estuaries, etc. 00440310004403110044143200440312
73(zzzc)Survey and map making service 00440314004403150044143300440316
74(zzzd)Cleaning services 00440318004403190044143400440320
75(zzze)Club or association service 00440322004403230044143500440324
76(zzzf)Packaging service 00440326004403270044143600440328
77(zzzg)Mailing list compilation and mailing service 00440330004403310044143700440332
78(zzzh)Construction of residential complex service 00440334004403350044143800440336
79(zzzi)Service provided by a registrar to an issue 00440338004403390044143900440340
80(zzzj)Service provided by a share transfer agent 00440342004403430044144000440344
81(zzzk)
Automated Teller Machine operations, maintenance or management
service
00440346004403470044144100440348
82(zzzl)Service provided by a recovery agent 00440350004403510044144200440352
83(zzzm)Selling of space or time slots for advertisements 00440354004403550044144300440356
84(zzzn)
Sponsorship service provided to body-corporate or firm including
sports sponsorships
00440358004403590044144400440360
85(zzzo)
Transport of passengers embarking on domestic/international
journey by air
00440362004403630044144500440364
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
description/accounting code)
00440390004403910044144600440392
87(zzzq)Business support service 00440366004403670044144700440368
88(zzzr)Auction service 00440370004403710044144800440372
89(zzzs)Public relation management service 00440374004403750044144900440376
90(zzzt)Ship management service 00440378004403790044145000440380
91(zzzu)
Internet telecommunication services (includes internet telephony
Service which became taxable from 01.05.2006)
00440382004403830044145100440384
92(zzzv)Transport of persons by cruise ship 00440386004403870044145200440388
93(zzzw)
Credit card, debit card, charge card or other payment card related
services
00440394004403950044145300440396
Sl
No.
Finance
Act,1994
erstwhile
Section
65(105)
Descriptions 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)
94(zzzx)
Services of telegraph authority in relation to telecommunication
service 00440398004403990044145400440400
95(zzzy)Mining of mineral, oil or gas service 00440402004404030044145500440404
96(zzzz)Renting of immovable property services 00440406004404070044145600440408
97(zzzza)Works contract service 00440410004404110044145700440412
98(zzzzb)
Development and supply of content for use in telecom services,
advertising agency, etc.
00440414004404150044145800440416
99(zzzzc)
Asset management including portfolio management and fund
management
00440418004404190044145900440420
100(zzzzd)Design service other than interior decoration and fashion designing00440422004404230044146000440424
101(zzzze)Information technology software service 00440452004404500044146100440451
102(zzzzf)
Services provided by an insurer of life insurance under Unit Linked
Insurance Plan(ULIP)
00440430004404310044146200440432
103(zzzzg)
Services provided by a recognized stock exchange in relation to
transaction in securities
00440434004404350044146300440436
104(zzzzh)
Services provided by recognised/registered associations in relation
to clearance or settlement of transactions in goods or forward
contracts
00440438004404390044146400440440
105(zzzzi)
Services provided by a processing and clearinghouse in relation to
securities, goods and forward contracts
00440442004404430044146500440446
106(zzzzj)
Services provided by any person in relation to supply of tangible
goods
00440445004404470044146600440448
107(zzzzk)Cosmetic and plastic surgery service 00440460004404630044146700440466
108(zzzzl)
Transport of goods by coastal shipping (services by way of
transportation of goods by inland waterways is placed in the
negative list)
00440470004404730044146800440476
109(zzzzm)Legal consultancy service 00440480004404830044146900440486
110(zzzzn)
Promotion, marketing , organizing or assisting in organizing games
of chance including lottery, etc.
00440595004405960044147000440597
111(zzzzo)
Health services by a clinical establishment, health check-
up/diagnosis , etc. 00440598004405990044147100440600
112(zzzzp)Maintenance of medical records 00440601004406020044147200440603
113(zzzzq)
Service of promotion or marketing of brand of
goods/services/events
00440604004406050044147300440606
11(zzzzr)Service of permitting commercial use or exploitation of events 00440607004406080044147400440609
115(zzzzs)Electricity exchange service 00440610004406110044147500440612
116(zzzzt)Copyright service - transfer temporarily/ permit use or enjoyment00440613004406140044147600440615
117(zzzzu)Special services provided by builders 00440616004406170044147700440618
118(zzzzv)Restaurant service 00441067004410680044147800441069
119(zzzzw)
Service of providing accommodation in hotels, inn, guest house, club
or campsite whatever name called.
00441070004410710044147900441072
120 Other taxable services [ services other than the 119 listed above]00441480004414810044148500441482
Sl
No.
Finance
Act,1994
erstwhile
Section
65(105)
Descriptions 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)
F. No 137/22/2012-Service Tax
(Rajkumar Digvijay)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide
notification No. 2/94-ST, dated 28
th
June, 1994 vide number G.S.R 546(E), dated the 28
th
June, 1994 and was last
amended by notification No 48/2012- Service Tax, dated the 28
th
September, 2012 , vide GSR 732 (E) dated the 28
th
September 2012.
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