ServiceTax

You are currently browsing the articles from Bombay Salestax, VAT, Servicetax, GST Articles matching the category ServiceTax.

Service Tax and Taxable Services

NOTE :-  
  For All Taxable Services Accounting Code.  
 
Accounting Code For Education Cess On All Taxable Services : 00440298 [and for interest and penalty theron is 00440299].
 
 
Accounting Code For Secondary & higer Education Cess On All Taxable Services : 00440426 [and for interest and penalty theron is 00440427].
 
 
The Accounting Code Numbers “Other Receipts” is meant Interest, Penalty leviable
 
     
 
SL.
Taxable Service
Service Provider
Service Recipient
Date of Levy
Service Code
Account Code
1 Advertising ` Advertising Agency  Any  person  1-Nov-96 ADV 00440013
2 Airport   Airport authority or any person authorised by it  Any  person  10-Sep-04 APS 00440258
3 Architect  Architect in his professional capacity Any  person  16-Oct-98 ARC 00440072
4 Asset Management  Any other person (except BAFS service providers) Any person 01-Jun-07 AMN 00440418
5 Auctioneer Any other person  Any person 1-May-06 AUS 00440370
6 Authorized Service Station Authorised Service Station  Any  person  16-Jul-01 SMV 00440181
7 Automated Teller Machine Operations, maintenance or management  Any other person  Any  person  1-May-06 ATM 00440346
8 Banking and Other                             Financial Service Banking company or a financial institution including a non banking financial company or any other body corporate or commercial concern Any  person  16-Jul-01 BFN 00440173
9 Beauty Treatment  Beauty parlour  Any  person  16-Aug-02 BTY 00440209
10 Broadcasting  Broadcasting agency or organisation  Client  16-Jul-01 BRD 00440165
11 Business Auxiliary Service  Any person  Client  1-Jul-03 BAS  00440225
12 Business Exhibition   Organiser of a business exhibition  Exhibitor  10-Sep-04 BES 00440254
13 Business Support   Any other person  Any person 1-May-06 BSS 00440366
14 Cable Operator Cable operator including MSO  Any  person  16-Aug-02 CBL 00440217
15 Cargo Handling  Cargo handling Agency  Any  person  16-Aug-02 CHS 00440189
16 Cleaning  Any other person Any  person  16-Jun-05 CLG 00440318
17 Clearing & Forwarding Agent  Clearing and forwarding Agent Any  person  16-Jul-97 CFA 00440045
18 Club or Association Membership Club or Association  Its members  16-Jun-05 MCA 00440322
19 Commercial or industrial Construction  Any other person Any  person  10-Sep-04 CCS 00440290
20 Commercial Training or Coaching  Commercial training or coaching centre  Any  person  1-Jul-03 CTC 00440229
21 Commodity Exchange Recognized Association or Registered Association Any person 16-May-08    00440438
22 Construction of complex Any other person  Any  person  16-Jun-05 CON 00440334
23 Consulting Engineer  Consulting Engineer  Any  person  16-Jul-97 CER 00440057
24 Convention  Any person  Any  person  16-Jul-01 CVN 00440133
25 Courier  Courier Agency  Any  person  1-Nov-96 COU 00440014
26 Credit card, debit card, charge card or other payment card  Any other person  Any person 1-May-06 CRD 00440394
27 Credit Rating Agency  Credit rating Agency  Any  person  16-Oct-98 CRA 00440088
28 Custom House Agent  Custom House Agent  Any  person  15-Jun-97 CHA 00440026
29 Design service (except Interior Decorator and Fashion Designer) Any other person  Any person 01-Jun-07 DSN 00440422
30 Development and supply of content for use in telecommunication service Any other person  Any person 01-Jun-07 DSC 00440414
31 Dredging Any other person  Any  person  16-Jun-05 DRS 00440310
32 Dry Cleaning  Dry cleaner  Any  person  16-Aug-02 DCS 00440221
33 Erection, Commissioning or Installation Commissioning and installation agency  Any  person  1-Jul-03 CAI 00440233
34 Event Management  Event Manager  Any  person  16-Aug-02 EVS 00440197
35 Fashion Designing  Fashion Designer  Any  person  16-Aug-02 FDS 00440213
36 Foreign exchange broker (Other than SP of BAFS) Foreign exchange broker including authorized dealer or money changer Any  person  1-Jul-03 BFN 00440173
37 Forward contract   Member of a recognised association or a registered association Any  person  10-Sep-04 FDC 00440282
38 Franchise   Franchisor  Franchisee 1-Jul-03 FRA 00440237
39 General Insurance  Insurer including re-insurer carrying on General Insurance business Any person or Policy holder 1-Jul-94 GIB 00440005
40 Health and Fitness Health club and fitness centre  Any  person  16-Aug-02 HFC 00440205
41 Information Technology Software Any other person  Any person 16-May-08   00440452
42 Insurance Auxiliary Service concerning General Insurance business Actuary or intermediary or insurance intermediary or insurancee agent Any person or Policy holder or insurer incl. re-insurer 16-Jul-01 IAX 00440169
43 Insurance Auxiliary Service concerning Life Insurance business Actuary or intermediary or insurance intermediary or insurance agent Any person or Policy holder or insurer incl. re-insurer 16-Aug-02 IAX 00440169
44 Intellectual property  (other than copyrights)  Holder of intellectual property right  Any  person  10-Sep-04 IPR 00440278
45 Interior Decorator Interior decorator  Any  person  16-Oct-98 IDS 00440076
46 Internet Café Internet café  Any  person  1-Jul-03 INC 00440241
47 Internet Telecommunication  Any other person  Any person 1-May-06 ITS 00440382
48 Life Insurance business in relation to the risk cover in life insurance  Insurer including re-insurer carrying on Life Insurance business Any person or Policy holder 16-Aug-02 LIS 00440185
49 Mailing list compilation and mailing  Any other person  Any  person  16-Jun-05 MCM 00440330
50 Management , Maintenance or Repair  Any person  Any  person  1-Jul-03 MRS 00440245
51 Management or business Consultant   Management or business consultant  Any  person  16-Oct-98 MGC 00440116
52 Mandap Keeper  Mandap keeper  Any  person  1-Jul-97 MAK 00440035
53 Manpower Recruitment or Supply Manpower Recuritment or supply Agency Any  person  7-Jul-97 MRA 00440060
54 Market Research Agency  Market research agency  Any  person  16-Oct-98 MRK 00440112
55 Mining of mineral, oil or gas Any other person  Any person 01-Jun-07 MNG 00440402
56 Online Information and Database Access and / or Retrieval Any person  Any  person  16-Jul-01 OID 00440153
57 Opinion poll   Opinion poll agency  Any  person  10-Sep-04 OPS 00440274
58 Other port Other port or any person authorised by that port  Any  person  1-Jul-03 PRT 00440177
59 Outdoor catering   Out door caterer  Any  person  10-Sep-04 ODC 00440051
60 Packaging  Any other person  Any  person  16-Jun-05 PKG 00440326
61 Pandal or shamiana   Pandal or Shamiana Contractor  Any  person  10-Sep-04 PSS 00440054
62 Photography Photography studio or agency  Any  person  16-Jul-01 PGH 00440129
63 Port  Port or any person authorised by port Any  person  16-Jul-01 PRT 00440177
64 Practising Chartered Accountant  Practising Chartered Accountant  Any  person  16-Oct-98 CAC 00440092
65 Practising Company Secretary Practising Company Secretary  Any  person  16-Oct-98 COS 00440100
66 Practising Cost Accountant  Practising Cost Accountant  Any  person  16-Oct-98 COA 00440096
67 Processing and Clearing House Processing and Clearing House Any person 16-May-08   00440442
68 Programme producer Programme producer  Any  person  10-Sep-04 TRP 00440286
69 Public relations  Any other person  Any person 1-May-06 PRS 00440374
70 Real Estate Real Estate Agent  Any  person  16-Oct-98 REA 00440104
71 Recovery Agent Any person  Banking Co. or a financial institution 1-May-06 RCA 00440350
72 Registrar to an issue  Registrar to an issue  Any  person  1-May-06 RTI 00440338
73 Rent a Cab   Rent a cab scheme operator  Any  person  16-Jul-97 CAB 00440048
74 Renting of immovable property Any other person  Any person 01-Jun-07 RIS 00440406
75 Sale of space or time for Advertisement  Any other person  Any  person  1-May-06 ADS 00440354
76 Scientific or Technical Consultancy Scientist or a technocrat  Any  person  16-Jul-01 STC 00440125
77 Security Security Agency  Any  person  16-Oct-98 SEA 00440108
78 Share Transfer Agent  Share transfer agent  Any  person  1-May-06 STR 00440342
79 Ship Management (under contract or agreement) Any other person Any person 1-May-06 SMS 00440378
80 Site formation and clearance, excavation, earth moving and demolition Any other person Any  person  16-Jun-05 SPC 00440306
81 Sound Recording Sound recording studio or agency  Any  person  16-Jul-01 SRC 00440161
82 Sponsorship (excluding sponsorship in relation to sports events) Any person receiving sponsorship Any body corporate or firm  1-May-06 SPN 00440358
83 Steamer Agent  Steamer Agent  Shipping Line  15-Jun-97 STA 00440029
84 Stock Broker  Stock Broker Any  person  1-Jul-94 STB 00440008
85 Stock Exchange Recognized Stock Exchange Any person 16-May-08   00440434
86 Storage and Warehouse  Storage or warehouse keeper  Any  person  16-Aug-02 SWS 00440193
87 Survey and exploration of minerals  Any person  Any  person  10-Sep-04 SEM 00440270
88 Survey and map making Any other person (other than  an agency under the control of, or authorised by the Government) Any  person  16-Jun-05 SUR 00440314
89 Tangible Goods supply Any other person  Any person 16-May-08   00440445
90 Technical Inspection and Certification Technical inspection and certification Agency  Any  person  1-Jul-03 TIC 00440249
91 Technical Testing and Analysis  Technical testing and analysis agency  Any  person  1-Jul-03 TIC 00440249
92 Telecommunication  Telegraph authority  Any person 01-Jun-07 TEL 00440398
93 Tour Operator  Tour operator  Any  person  1-Sep-97 TOU 00440063
94 Transport of goods by Air  Aircraft operator Any  person  10-Sep-04 TGA 00440266
95 Transport of goods by Rail in container Any other person (other than Govt. Railway) Any person 1-May-06 COR 00440390
96 Transport of goods by Road Goods Transport  Agency Any  person  1-Jan-05 GTA 00440262
97 Transport of goods through pipeline or other conduit, other than water Any other person  Any  person  16-Jun-05 TGP 00440302
98 Transport of passengers by Air embarking in India for International journey in any class other than economy class Aircraft Operator  Any passenger 1-May-06 ATS 00440362
99 Transport of persons by Cruise Ship embarking from any port or other port  in India Any other person  Any person 1-May-06 TCS 00440386
100 Travel Agent (Air)  Travel Agent (Air)  Any  person  1-Jul-97 AIR 00440032
101 Travel Agent (Other than Air and Rail) Travel Agent  Any  person  10-Sep-04 TAO 00440294
102 Travel Agent (Rail)  Travel Agent (Rail)  Any  person  16-Aug-02 RTA 00440201
103 ULIP Investment Insurer carrying on Life Insurance business Policy holder 16-May-08   00440430
104 Underwriting  Underwriter  Any  person  16-Oct-98 UWS 00440084
105 Video Tape Production Video production agency  Any  person  16-Jul-01 VTP 00440157
106 Works contract Any other person  Any person 01-Jun-07 WCS 00440410

Written by ntnirale on August 16th, 2009 with comments disabled.
Read more articles on ServiceTax.

« Older articles

No newer articles

 

Jobs

Post a Job! $5 for 90 days