What is the new procedure to pay Service Tax? I want to make payment of Services under category of i) maintenance & Repair Service ii) Commercial Training & Coaching. So while making payment should I select particular category or All taxable services?
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New procedure to pay service tax
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After 01.7.2012 you can pay service tax under new accounting code 00441089 and there is no need to classify any service as post 1.7.2012, there is no classification of service.
After 01.07.2012, there is only one category i.e. "taxable services" and payment of service tax of any type of services to be made in this accounting code only. The codes that were used earlier shall be continued only for payment of service tax liability of prior period i.e. of before 01.07.2012.
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