Service Tax related articles 1 Service Tax Rates 2 Service Tax due date To deposit Same accounting code

for all the services from 01.07.2012 3 Service Tax returm 4 Works contract Changes wef 01.07.2012 5 Construction contract changes 6 Reverse charge on services 7 Free Bool on service Tax by CBEC 8 Free Book on Service Tax by CA RajKumar S Adukia 9 Seminar by CBEC on changes in Service Tax Service Tax Act updated 01.07.2012 download free 10 PPT on Changes in Service Tax by MoF 11 Services Provided by Goods Transport agency 12 Point of Taxation In case of Reverse charge 13 Abatement rates in various services 01.07.2012 14 List of Negative Services 01.07.2012 15 List of Exempted Servics 01.07.2012 16 Declared Services 01.07.2012 17 Renting of Immoveable property 01.07.2012 18 Service Tax compliance By Chartered Accountant 19 Service Tax clarification Vocational cource 20 Secuirty service ,Director covered under reverse charge 21 Services provided manpower Draft circular 22 Service Tax on Hotel Industry after 01.07.2012 23 Service Tax on foreign remintance not applicable 24 Service Tax on advocates wef 1.07.2012 25 Service Tax on construction effective rate reduced 26 Brief Notes on Notification 25-40 dated 20.06.2012 27 Place Of provision of services Rules ,2012 28 Free Text Book on service Tax concepts updated 01.10.2012 Updated Service Tax act ,Rules, Cenvat rules, Notification circulars 29 updated on 27.10.2012 By CA Pritam Mahure 30 Service Tax on redevelopment of Existing Building Download Free ST-3 Modified service tax return form for 4/2012 to 31 6/2012 32 Service tax on allotement of Flats /Buildings to land owner 33 Service Tax on surrender,Cancellation,reallotment 34 Cenvat credit :One to One Matching not required 35 Service Tax on preferential Location charges by Builder 36 Service Tax on Parking charges wef 01.07.2012 37 service tax Return due date Extend to 25/11/2012 Service Tax reverse charge if service provider turnover is less than 10 38 lakh 39 Service Tax on Director Services By CA Mohd. Salim 40 Service Tax on Transportation of parcel By rail 41 Service Tax return to be filed for April to June 2012 Only

42 43 44 45 46 47 48 49 50 51 52 53 54 55 56

Service Tax on transportation by Air Clarification Service Tax on railway Frieght wef 01.10.2012 Service Tax on AC/First Class travel by Rail Cenvat Credit on Motor Car and Capital Goods related issue Service Tax registration ,amendment and cancellation Procedure Input Service Means Under Cenvat credit Basic concept Duties ,Taxes available under Cenvat credit Serice Tax exemption ,Who can avail ,who can not avail Issue of Invoice Time period allowed and other issues Reverse charge on service reverse gear by Dept Service Tax on advocates wef 1.07.2012 Partial reverse Charge Detailed Analysis of the provisions Exemption of Property Tax from Service Tax on renting of Immovable property Frequently Faced problem in service Tax return Penalty on Late filing of Service Tax return

Rates Due date Accounting code Service Tax return works contract construction Reverse charge e book e book video e book PPT Goods transport agency Point of Taxation Abatements Negative services exemptions Declared services Renting of Immoveable property Charterted Accountant Vocational cources Security services Manpower services Hotel Industry Foreign remintance Advocates construction notification Place of provision e book e book construction Service Tax return construction construction cenvat construction construction Due date Reverse charge Reverse charge Due date

Accounting code restored 24/2012 30/2012 CA R.S. Adukia service tax act GTA PoT exemption 24/2012

clarification director remmuneration draft circular clarification

By CA Hiregange By CA Pritam Mahure

case law

notification

47/2012

director remmuneration Salim Ca Mohd. service tax return

Air Travel railway Frieght railway Frieght cenvat registration cenvat cenvat basic exemption invoice Reverse charge Reverse charge Reverse charge Renting of Immoveable property Service Tax return Service Tax return

draft circular ac/first class travel motor car Capital Goods amendment cancellation st-1 input services 10 Lakh time period Small service Provider penalty

st-2

advocates partial reverse charge property Tax faq penalty

No.

Finance Act,1994 erstwhile Section 65(105) (a) (b)

Descriptions of Taxable Services Tax Collection

Accounting Codes Other Penalties Receipts (interest)

1 *

Stockbroker service Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] General insurance service Advertising agency services Courier agency service Consulting engineer services Custom House Agent service Steamer agent services Clearing and forwarding agent services Manpower recruitment/supply agency service 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)] Air travel agent services Mandap keeper service Tour operator services Rent-a-cab scheme operator services Architect services Interior decoration/ Designer services Management or business consultant service Chartered accountant services Cost accountant service Company secretary service Real estate agent service Security/ detective agency service Credit rating agency service Market research agency service Underwriter service Mechanised slaughterhouse service[omitted vide Finance Act, 2001] Scientific & technical consultancy services Photography service Convention service Telegraph authority - leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] Telegraph authority - telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] Telegraph authority - telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

440008 440003

440009 440119

441298 441296

* 2 3 4 5 6 7 8 9 *

(c) (d) (e) (f) (g) (h) (i) (j) (k) (ka)

440015 440005 440013 440014 440057 440026 440029 440045 440060 440067

440020 440006 440016 440018 440058 440027 440030 440046 440061 440068

441301 441297 441299 441300 441310 441302 441303 441306 441311 441313

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 * 25 26 27 * * *

(l) (m) (n) (o) (p) (q) ( r) (s) (t) (u) (v) (w) (x) (y) (z) (za) (za) (zb) (zc) (zd) (ze) (zf)

440032 440035 440063 440048 440072 440076 440116 440092 440096 440100 440104 440108 440088 440112 440084 440080 440125 440129 440133 440137 440141 440145

440033 440036 440064 440049 440073 440077 440117 440093 440097 440101 440105 440109 440089 440113 440085 440081 440126 440130 440134 440138 440142 440146

441304 441305 441312 441307 441314 441315 441325 441319 441320 441321 441322 441323 441318 441324 441317 441316 441326 441327 441328 441329 441330 441331

* 28

(zg) (zh)

Telegraph authority - facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] Online information and database access service and/ or retrieval service through computer network Video production agency/video tape production service Sound recording studio or agency services Broadcasting service Insurance auxiliary service in relation to general insurance Banking and other Financial services Port service (major ports) Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)] Beauty parlours /beauty treatment Cargo handling service Cable operators Dry cleaning service Event management Fashion design Health club and fitness centre service Life insurance service Insurance auxiliary service concerning life insurance business Rail travel agent's service Storage and warehousing services Business auxiliary service Commercial training or coaching Erection, commissioning and installation Franchise service Internet caf Maintenance or repair service Technical testing and analysis service Technical inspection and certification agency service Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)] Foreign exchange broker service Other port (minor port) service Airport services by airport authority Transport of goods by air Business exhibition service Transport of goods by road/goods transport agency service

440149 440153

440150 440154

441332 441333

29 30 31 32 33 34 35

(zi) (zj) (zk) (zl) (zm) (zn) (zo)

440157 440161 440165 440169 440173 440177 440181

440158 440162 440166 440170 440174 440178 440182

441334 441335 441336 441338 441339 441341 441343

(zp)

-----------

--------------

-----------

36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 * 55 56 57 58 59 60

(zq) (zr) (zs) (zt) (zu) (zv) (zw) (zx) (zy) (zz) (zza) (zzb) (zzc) (zzd) (zze) (zzf) (zzg) (zzh) (zzi) (zzj) (zzk) (zzl) (zzm) (zzn) (zzo) (zzp)

440209 440189 440217 440221 440197 440213 440205 440185 440185 440201 440193 440225 440229 440233 440237 440241 440245 440249 440249 --------440173 440177 440258 440266 440254 440262

440210 440190 440218 440222 440198 440214 440206 440186 440186 440202 440194 440226 440230 440234 440238 440242 440246 440250 440250 ----------440174 440178 440259 440267 440255 440263

441361 441348 441366 441369 441353 441363 441358 441346 441346 441356 441350 441371 441374 441376 441384 441386 441388 441389 441389 -----------441339 441341 441391 441393 441390 441392

61

(zzq)

62

(zzr)

63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86

(zzs) (zzt) (zzu) (zzv) (zzw) (zzx) (zzy) (zzz) (zzza) (zzzb) (zzzc) (zzzd) (zzze) (zzzf) (zzzg) (zzzh) (zzzi) (zzzj) (zzzk) (zzzl) (zzzm) (zzzn) (zzzo) (zzzp)

Construction services other than residential complex, including commercial/industrial buildings or civil structures Services by holder of intellectual property right providing intellectual property services other than copyright Opinion poll agency service Outdoor catering Services by a programme producer Survey and exploration of mineral Pandal or shamiana service Travel agent for booking of passage(other than air/rail travel agents) Services provided by recognised/registered associations in relation to forward contracts Transport of goods through pipeline or other conduit Site formation and clearance, excavation, earth moving and demolition services Dredging of rivers, ports harbours, backwaters, estuaries, etc. Survey and map making service Cleaning services Club or association service Packaging service Mailing list compilation and mailing service Construction of residential complex service Service provided by a registrar to an issue Service provided by a share transfer agent Automated Teller Machine operations, maintenance or management service Service provided by a recovery agent Selling of space or time slots for advertisements Sponsorship service provided to body-corporate or firm including sports sponsorships Transport of passengers embarking on domestic/international journey by air 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) Business support service Auction service Public relation management service Ship management service Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) Transport of persons by cruise ship

440290

440291

441399

440278

440279

441396

440274 440051 440286 440270 440054 440294 440282 440302 440306 440310 440314 440318 440322 440326 440330 440334 440338 440342 440346 440350 440354 440358 440362 440390

440275 440052 440287 440271 440055 440295 440283 440303 440307 440311 440315 440319 440323 440327 440331 440335 440339 440343 440347 440351 440355 440359 440363 440391

441395 441308 441398 441394 441309 441400 441397 441430 441431 441432 441433 441434 441435 441436 441437 441438 441439 441440 441441 441442 441443 441444 441445 441446

87 88 89 90 91

(zzzq) (zzzr) (zzzs) (zzzt) (zzzu)

440366 440370 440374 440378 440382

440367 440371 440375 440379 440383

441447 441448 441449 441450 441451

92

(zzzv)

440386

440387

441452

93 94 95 96 97 98 99 100 101 102

(zzzw) (zzzx) (zzzy) (zzzz) (zzzza) (zzzzb) (zzzzc) (zzzzd) (zzzze) (zzzzf)

Credit card, debit card, charge card or other payment card related services Services of telegraph authority in relation to telecommunication service Mining of mineral, oil or gas service Renting of immovable property services Works contract service Development and supply of content for use in telecom services, advertising agency, etc. Asset management including portfolio management and fund management Design service other than interior decoration and fashion designing Information technology software service Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) Services provided by a recognized stock exchange in relation to transaction in securities Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts Services provided by any person in relation to supply of tangible goods Cosmetic and plastic surgery service Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) Legal consultancy service Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. Health services by a clinical establishment, health check-up/diagnosis , etc. Maintenance of medical records Service of promotion or marketing of brand of goods/services/events Service of permitting commercial use or exploitation of events Electricity exchange service Copyright service - transfer temporarily/ permit use or enjoyment Special services provided by builders Restaurant service Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. Other taxable services [ services other than the 119 listed above]

440394 440398 440402 440406 440410 440414 440418 440422 440452 440430

440395 440399 440403 440407 440411 440415 440419 440423 440450 440431

441453 441454 441455 441456 441457 441458 441459 441460 441461 441462

103 104

(zzzzg) (zzzzh)

440434 440438

440435 440439

441463 441464

105

(zzzzi)

440442

440443

441465

106 107 108

(zzzzj) (zzzzk) (zzzzl)

440445 440460 440470

440447 440463 440473

441466 441467 441468

109 110

(zzzzm) (zzzzn)

440480 440595

440483 440596

441469 441470

111 112 113 114 115 116 117 118 119

(zzzzo) (zzzzp) (zzzzq) (zzzzr) (zzzzs) (zzzzt) (zzzzu) (zzzzv) (zzzzw)

440598 440601 440604 440607 440610 440613 440616 441067 441070

440599 440602 440605 440608 440611 440614 440617 441068 441071

441471 441472 441473 441474 441475 441476 441477 441478 441479

120

441480

441481

441485

EDUCATION CESS
Sl.no Description Tax collection 00440298 00440426 Other receipts(inter est) 440299 440427 Penalties

1 2

Primary Education Cess Secondary and Higher Education Cess

441486 441487

Description

ALL TAXABLE SERVICES Tax collection 00441089

All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate description/s from the list of 120 descriptions given in this Annexure)

Other receipts(inter est) 441090

Penalties

441093

g Codes Deduct Refunds (for use by the field formations) 440121 440122

440021 440120 440017 440019 440059 440028 440031 440047 440062 440069

440034 440037 440065 440050 440074 440078 440118 440094 440098 440102 440106 440110 440090 440114 440086 440082 440127 440131 440135 440139 440143 440147

440151 440155

440159 440163 440167 440171 440175 440179 440183

-------------

440211 440191 440219 440223 440199 440215 440207 440187 440187 440203 440195 440227 440231 440235 440239 440243 440247 440251 440251 ---------440175 440179 440260 440268 440256 440264

440292

440280

440276 440053 440288 440272 440056 440296 440284 440304 440308 440312 440316 440320 440324 440328 440332 440336 440340 440344 440348 440352 440356 440360 440364 440392

440368 440372 440376 440380 440384

440388

440396 440400 440404 440408 440412 440416 440420 440424 440451 440432

440436 440440

440446

440448 440466 440476

440486 440597

440600 440603 440606 440609 440612 440615 440618 441069 441072

441482

Deduct refunds 440300 440428

Deduct refunds 441094

BOOKS AT HEAVY DISCOUNT BY CCH(click on book name to order now) PARTICULARS LIST DISCOUNT NET INCOME TAX ACT 795 398 INCOME TAX RULES 795 397 TDS TCS MASTER GUIDE 995 497 DELHI VAT REDAY RECKONER 895 448 DELHI VAT PRACTICE PROCEDURE 1695 848 CAPITAL GAIN AND GIFTS 995 497 COST ACCOUNTING STANDARD 695 348 IFRS QUICK REFERENCE 595 297 REVISED SCHEDULE VI 795 159

397 398 498 447 847 498 347 298 636