Clarification on filing st3 rept for a/cing code 00441089.

Queries 6213 views 4 replies

Babu P

Student

85 Points Joined July 2013

Dear all

My query is related to Taxable service Accounting code 00441089.

My company is providing services for Works Contract Service & Erection, Commissioning and Installation. During first quarter ie., Apr-2013 to jun-2013 our Ex-accountant has made service tax payment under the accounting code 00441089. and now in second quarter ie., Jul-2013 to Sep-2013 we made payment under the accounting codes 00440233 (Erection, Commissioning and Installation and 00440410 (WORKS CONTRACT SERVICES). Now when we filing ST-3 report half yearly for the period April-September I am not getting the service name for the accounting code 00441089 so i am unable to file the returns so please guide me in this regard. as the issue is very urgent and also due date is nearing

Thank in advance.

Replies (4)

Deepak Gupta

CA Student

15932 Points Joined May 2011

‘00441089’ is not a service specific code.
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Earlier w.e.f 01.07.12, the CBEC had prescribed one accounting code (i.e. 00441089) for all taxable services under the negative list approach for payment of service tax (Circular No. 161/12/2012-ST, dated 06.07.12).
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But later on the service specific codes were restored for payment of service tax (Circular No.165/16/2012 –ST, dated 20.11.12).
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Service tax for the quarter Apr-Jun’13 should have been paid by the accountant under service specific code.
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But the tax paid can be adjusted with the respective service and it will be considered as paid (Circular No. 58/7/2003-ST, dated 20.05.03).