Budget to be presented on 16th March    FM issues Advisory to CESTAT to ensure that orders are issued by Benches on conclusion of arguments and in complicated matters orders should be issued within 30 days    Madras High Court stays levy of service tax on lawyers    economic growth slows to 6.9 per cent   Sunil Kumar appointed as Chief Secretary of Chattisgarh    Amarchand Mangaldas to open offices in Chennai Ahmedabad & Pune    US closes its embassy in Syria    Sudha Sharma appointed as Member of CBDT    Rupee hits a high of 48.73 against Dollar   Laxman Das is Officiating Chairman of CBDT    Tariff Value for import of gold is 556 & for silver 1067 & for Brass Scrap 4078 & for poppy seeds 2205-Customs Non-Tariff Notification No. 10   Fused Silica is classifiable under Tariff Item 32074000-Customs Circular No.3    Additional Commisssioner of Income Tax HA Siddiqui sentenced to 4 years imprisonment for accepting bribe of Rs 1 Lakh by CBI Court in Delhi    HC upholds levy of service tax on booking of flats-The explanation which was inserted by the Finance Act of   2010 clearly brings within the fold of taxable service a construction  service provided by the builder to a buyer where there is an intended sale  between the parties whether before, during or after construction    Authority for Advance Ruling rules super concentrates shall be classified as products of the chemical industry under heading 3824 90 90 of Customs Tariff      Anti dumping duty imposed on import of Morpholine from China European Union & USA     Anti dumping duty imposed on import of  Geogrid/Geostrips/ Geostraps made of polyester or Glass fiber in all its forms from      Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 notified-Customs Non-Tariff Notification No.5     Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2012-Customs Non-Tariff Notification No.6     Safeguard duty at the rate of 10% ad  valorem notified on import of Phthalic anhydride, falling under tariff item 2917 35 00-Customs SG Notification No.1     Customs duty on import of Gold, Silver, Cut & Polished Diamonds hiked    Customs duty to be charged at the rate of 2 per cent of Tariff Value on gold and 6 per cent of Tariff Value on silver     Tariff Value for import of gold & silver notified-Customs Non-Tariff Notification No.3     Anti-dumping duty on imports ofSilk fabrics 20-100 gms per metre, falling under heading 5007  originating in, or exported from, China-CustomsTariff Notification No. 2     Anti-dumping duty imposed on imports of Nylon Filament Yarn, falling under Chapter 54 ,originating in, or exported from,  China, Chinese Taipei, Malaysia, Thailand and Korea RP-Customs TariffNotification No.3   Anti-dumping duty imposed on import of Phosphoric Acid of allgrades and all concentrations (excluding Agriculture/Fertilizer Grade) ,falling under tariff item 28092010, originating in, or exported from, Israel and Taiwan-Customs Tariff Notification No.4    Anti-dumping duty on imports of Cellophane Transparent Film , falling under Chapter 39 , originating in, or exported from, China-Customs TariffNotification No.5    Anti-dumping duty onimports of Saccharin, falling under Chapters 29, 30, 33 and 38 ,originating in, or exported from, China-Customs Tariff Notification No.7    Special Bench of ITAT rules the appellant is not entitled to set off carry forward business loss against the long term capital gain arising on sale of land used for the purpose business    ITAT rules Long Term and Short Term gains / losses on sale of equity shares under Portfolio Management Scheme is business income  and not Capital Gains   HC rules the opinion of the AO may have been legally erroneous but this cannot be a ground for initiation of re-assessment proceedings      Anti-dumping duty on ‘Caustic Soda’,  originating in, or exported from, Saudi Arabia, Iran, Japan, USA & France-Customs Tariff Notification No.1    Cost Accountants can issue Certificates for the purpose of refund of 4% CVD-Customs Circular No.1     Customs duty on import from ASEAN nations lowered- Customs Tariff Notification No.127     deeper tariff cut on import from Malaysia notified- Customs Tariff Notification No.128   deeper tariff cuts on import from Korea notified- Customs Tariff Notification No.123  deeper tariff cuts on import from Srilanka & Pakistan under SAFTA notified- Customs Tariff Notification No.125      Schedule of Rates for Service Tax Refund to Exporters notified in supersession of Notification No.17/2009-Service Tax Notification No. 52      Customs duty on import of several products from specified countries lowered-Customs Tariff Notification No.113      Anti-dumping duty on ‘Sodium Hydrosulphite (SHS)’, falling under headings 2831 and 2832 , originating in, or exported from, China PR- Customs Tariff Notification No.111     CBEC specifies documents required for Registration of ServiceTax     Customs duty on import of 532 Products from Singapore lowered-many products exempted from duty-Customs Tariff Notification No. 106     Government allows Rebate of excise duty on export of goods to Nepal under ARE-1 Procedure w.e.f. 1st March 2012-Central Excise Non-Tariff Notification No.24
 
Services  |  Subscribe  |  Contact Us  |   Feedback   |  E-mail  |  News |  Home
JUDGMENTS
CENTRAL EXCISE
CUSTOMS
exchange rate
SERVICE TAX
INCOME TAX
VAT
FINANCE ACTS
FINANCE BILLS
EOU STPI
SEZ
DGFT
RBI
NTT
RESOURCES


    
Email | Print

No. Coord/13(6)/98-99/Vol IV/20
Office of the
Pr. Chief Controller of Accounts
Central Board of Excise & Customs
A.G.C.R. Building, 1st Floor,
I.P. Estate, New Delhi

Dated: April 24, 2006 

OFFICE MEMORANDUM

Subject: Opening of new Heads of Accounts for 15 new service brought under service tax levy w.e.f. 01.06.2006.

I am state that 15 new service have been brought into the Service Tax net in the Finance Bill 2006. The new Service have come into force w.e.f. 01.05.2006 as per Notification No. 15/2006-Service Tax dt. 25.04.06 Issued by Ministry of Finance, Department of Revenue. List of Heads of Accounts opened under the Major head "0044-Service Tax" in respect of 15 new services brought under the Service Tax with effect from 01.05.2006 is enclosed. The computer codes i.e. SCCD Codes and Sr. Codes have also been allotted by CGA's Office and the same have been mentioned against the relevant head of Account in the list.

Eight digit reduced accounting codes as mentioned at column No. 3 in the list may please be intimated to the Commissioner, Central Excise & Customs under your Accounting jurisdiction with the advise to issue a Trade Notice for information of the assessee.

Controller of Accounts

New Head of Account to be opened below Major Head 0044 - Service Tax

Head of Account

Description

Serial Code

SCCD Code

004400183

Minor Head - Service provided by a Registrar to an issue

00440337

 

00440018301

Sub-head - Tax Collection

00440338

118

00440018302

Sub-head - other receipts

00440339

113

00440018303

Sub-head - Deduct refunds

00440340

113

004400184

Minor Head - Service provided by a Share Transfer Agent

00440341

 

00440018401

Sub-head - Tax Collection

00440342

111

00440018402

Sub-head - other receipts

00440343

110

00440018403

Sub-head - Deduct refunds

00440344

119

004400185

Minor Head - Automated Teller Machine operations, Maintenance or management

00440345

 

00440018501

Sub-head - Tax Collection

00440346

117

00440018502

Sub-head - other receipts

00440347

114

00440018503

Sub-head - Deduct refunds

00440348

115

004400186

Minor Head - Service provided by a recovery agent

00440349

 

00440018601

Sub-head - Tax Collection

00440350

118

00440018602

Sub-head - other receipts

00440351

113

00440018603

Sub-head - Deduct refunds

00440352

116

004400187

Minor Head - Sale of space or time for advertisement, other than in print media

00440353

 

00440018701

Sub-head - Tax Collection

00440354

114

00440018702

Sub-head - other receipts

00440355

117

00440018703

Sub-head - Deduct refunds

00440356

112

004400188

Minor Head - Sponsorship services provided to any body corporate or firm, other than sponsorship of sports events.

00440357

 

00440018801

Sub-head - Tax Collection

00440358

110

00440018802

Sub-head - other receipts

00440359

111

00440018803

Sub-head - Deduct refunds

00440360

115

004400189

Minor Head - Transport of passengers embarking on international journey by air, other than economy class passengers

00440361

 

00440018901

Sub-head - Tax Collection

00440362

113

00440018902

Sub-head - other receipts

00440363

118

00440018903

Sub-head - Deduct refunds

00440364

111

004400190

Minor Head - Transport of goods in containers by rail by any person, other than Government railway.

00440389

 

00440019001

Sub-head - Tax Collection

00440390

112

00440019002

Sub-head - other receipts

00440391

119

00440019003

Sub-head - Deduct refunds

00440392

110

004400191

Minor Head - Business support services

00440365

 

00440019101

Sub-head - Tax Collection

00440366

119

00440019102

Sub-head - other receipts

00440367

112

00440019103

Sub-head - Deduct refunds

00440368

117

004400192

Minor Head - Auctioneers service, other than auction of properly under directions or orders of a count of law or auction by the Central Government.

00440369

 

00440019201

Sub-head - Tax Collection

00440370

110

00440019202

Sub-head - other receipts

00440371

111

00440019203

Sub-head - Deduct refunds

00440372

118

004400193

Minor Head - Public relations service

00440373

 

00440019301

Sub-head - Tax Collection

00440374

116

00440019302

Sub-head - other receipts

00440375

115

00440019303

Sub-head - Deduct refunds

00440376

114

004400194

Minor Head - Ship Management services

00440377

 

00440019401

Sub-head - Tax Collection

00440378

112

00440019402

Sub-head - other receipts

00440379

119

00440019403

Sub-head - Deduct refunds

00440380

117

004400195

Minor Head - Internet Telephony service

00440381

 

00440019501

Sub-head - Tax Collection

00440382

115

00440019502

Sub-head - other receipts

00440383

116

00440019503

Sub-head - Deduct refunds

00440384

113

004400196

Minor Head - Transport of persons by cruise ship

00440385

 

00440019601

Sub-head - Tax Collection

00440386

111

00440019602

Sub-head - other receipts

00440387

110

00440019603

Sub-head - Deduct refunds

00440388

119

004400197

Minor Head - Credit Card, debit card change card or other payment card related services

00440393

 

00440019701

Sub-head - Tax Collection

00440394

118

00440019702

Sub-head - other receipts

00440395

113

00440019703

Sub-head - Deduct refunds

00440396

116

Note : A. The sub-head "Other Receipts" is meant for interest, penalty, leviable on delayed payment of Service Tax.

The sub-head "Deduct Refunds" is not to be used by the Assessee, it is meant for the Excise Deptt. while allowing refund of Tax.

B. Education Cess on all taxable services : 00440298

 

  

  Copyright © 2006 allindiantaxes.com | All rights reserved
website designing India & CMS development: Softlogics & Developments