Service tax accounting codes

Shivashish (Chartered Accountant) (2796 Points)

14 December 2012  






Dear Sir/Madam,


From when these specific accounting codes are applicable. Whether these are applicable from payment starting from 30th November 2012. 






Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Tax Research Unit

146-F, North Block,

New Delhi, 20th November, 2012


Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director General (Central Excise Intelligence),  Director General (Audit),Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All)




Subject: Restoration of service specific accounting codes for payment of service tax - regarding.


          Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012. Accounting code for the purpose of payment of service tax under the Negative List approach [“All Taxable Services” – 00441089] was prescribed vide Circular 161/12/2012 dated 6th July, 2012.


2.         Subsequent to the issuance of the Circular, suggestions were received from the field formations that the service specific old accounting codes should be restored, for the purpose of statistical analysis; also it was suggested that list of descripttions of services should be provided to the taxpayers for obtaining registration. These suggestions were examined and a decision has been taken to restore the service specific accounting codes. Accordingly, a list of 120 descripttions of services for the purpose of registration and accounting codes corresponding to each descripttion of service for payment of tax is provided in the annexure to this Circular.


3.         Descripttions of taxable services given in the annexure are solely for the purpose of statistical analysis. On the advice of the office of the C & AG, a specific sub-head has been created for payment of “penalty” under various descripttions of services. Henceforth, the sub-head “other receipts” is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head “deduct refunds” is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax.


4.         Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant descripttion/s from among the list of 120 descripttions of services given in the Annexure. Where registrations have been obtained under the descripttion ‘All Taxable Services’, the taxpayer should file amendment application online in ACES and opt for relevant descripttion/s from the list of 120 descripttions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the descripttion ‘all taxable services’, such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descripttions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.


5.         Officers in the field formations are instructed to extend necessary guidance to the tax payers regarding the selection of appropriate descripttion of taxable service and facilitate the payment of service tax/cess due under the appropriate accounting code. Trade Notice/Public Notice may be issued to the field formations and tax payers. Please acknowledge receipt of this Circular. Hindi version follows.


Click here > Annexure (nine pages)


Director, TRU

Tel: 011-23092634

Email: jm.kennedy @