Service Tax Notifications of Year 2011

The Table below shows the category of services which are taxable with the date of introduction of such service. The table also shows the ‘accounting heads’ for each category service, for the purpose of payment of service tax:

Sr.No	Service Category	Date of Introduction	Accounting codes
Sr.No	Service Category	Date of Introduction	Tax Collection	Other Receipts
1	Advertising	01.11.1996	00440013	00440016
2	Air Travel Agent	01.07.1997	00440032	00440033
3	Airport Services	10.09.2004	00440258	00440259
4	Architect	16.10.1998	00440072	00440073
5	ATM Operations, Management or Maintenance	01.05.2006	00440346	00440347
6	Auctioneers' service, other than auction of property under directions or orders of a count of or auction by Central Govt.	01.05.2006	00440370	00440371
7	Authorized Service Station	16.07.2001	00440181	00440182
8	Auxiliary to General Insurance	16.07.2001	00440169	00440170
9	Auxiliary to Life Insurance	16.08.2002	00440169	00440170
10	Banking & Other Financial Services	16.07.2001	00440173	00440174
11	Beauty Parlor	16.08.2002	00440209	00440210
12	Broadcasting	16.07.2001	00440165	00440166
13	Business Auxiliary Service	01.07.2003	00440225	00440226
14	Business Exhibition Service	10.09.2004	00440254	00440255
15	Business Support Service	01.05.2006	00440366	00440367
16	Cable Operator	16.08.2002	00440217	00440218
17	Cargo Handling	16.08.2002	00440189	00440190
18	Chartered Accountant	16.10.1998	00440092	00440093
19	Cleaning Service	16.06.2005	00440318	00440319
20	Clearing & Forwarding Agent	16.07.1997	00440045	00440046
21	Clubs and Associations	16.06.2005	00440322	00440323
22	Commercial or Industrial Construction	10.09.2004	00440290	00440291
23	Commercial Training or Coaching	01.07.2003	00440229	00440230
24	Company Secretary	16.10.1998	00440100	00440101
25	Construction of Residential Complex	16.06.2005	00440334	00440335
26	Consulting Engineer	07.07.1997	00440057	00440058
27	Convention Centre	16.07.2001	00440133	00440134
28	Cost Accountant	16.10.1998	00440096	00440097
29	Courier Services	01.11.1996	00440014	00440018
30	Credit Card, Debit Card, Charge Card or other payment card related services	01.05.2006	00440394	00440395
31	Credit Rating Agency	16.10.1998	00440088	00440089
32	Custom House Agent	15.06.1997	00440026	00440027
33	Dredging	16.06.2005	00440310	00440311
34	Dry Cleaning	16.08.2002	00440221	00440222
35	Erection, Commissioning or Installation	01.07.2003	00440233	00440234
36	Event Management	16.08.2002	00440197	00440198
37	Fashion Designer	16.08.2002	00440213	00440214
38	Forward Contract Services	10.09.2004	00440282	00440283
39	Franchise Service	01.07.2003	00440237	00440238
40	Foreign Exchange Broker	01.07.2003	00440173	00440174
41	General Insurance	01.07.1994	00440005	00440006
42	Health Club & Fitness Centre	16.08.2002	00440205	00440206
43	Intellectual Property Service	10.09.2004	00440278	00440279
44	Interior Decorator	16.10.1998	00440076	00440077
45	Internet Café	01.07.2003	00440241	00440242
46	Internet Telecommunication Service	01.05.2006	00440382	00440383
47	Life Insurance	16.08.2002	00440185	00440186
48	Mailing List Compilation and Mailing	16.06.2005	00440330	00440331
49	Management Consultant	01.07.1997	00440116	00440117
50	Maintenance or Repair Service	01.07.2003	00440245	00440246
51	Mandap Keeper	16.10.1998	00440035	00440036
52	Manpower Recruitment or Supply Agency	07.07.1997	00440060	00440061
53	Market Research Agency	16.10.1998	00440112	00440113
54	On-line Information & Database Access or Retrieval Service	16.07.2001	00440153	00440154
55	Opinion Poll Service	10.19.2004	00440274	00440275
56	Outdoor Caterer	10.09.2004	00440051	00440052
57	Packaging Service	16.06.2005	00440326	00440327
58	Pandal or Shamiana Services	10.09.2004	00440054	00440055
59	Photography	16.07.2001	00440129	00440130
60	Port Service ( Major Ports)	16.07.2001	00440177	00440178
61	Port Services( Other Ports)	01.07.2003	00440177	00440178
62	Public Relations Service	01.05.2006	00440374	00440375
63	Rail Travel Agent	16.08.2002	00440201	00440202
64	Real Estate Agent / Consultant	16.10.1998	00440104	00440105
65	Recovery Agent	01.05.2006	00440350	00440351
66	Registrar to an Issue	01.05.2006	00440338	00440339
67	Rent - a - Cab Operator	16.07.1997	00440048	00440049
68	Sale of space or time for Advertisement, other than print media	01.05.2006	00440354	00440355
69	Scientific or Technical Consultancy	16.07.2001	00440125	00440126
70	Security Agency	16.10.1998	00440108	00440109
71	Share Transfer Agent	01.05.2006	00440342	00440343
72	Ship Management service	01.05.2006	00440378	00440379
73	Site Preparation	16.06.2005	00440306	00440307
74	Sound Recording	16.07.2001	00440161	00440162
75	Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event	01.05.2006	00440358	00440359
76	Steamer Agent	15.06.1997	00440029	00440030
77	Stock Broker	01.07.1994	00440008	00440009
78	Storage & Warehousing	16.08.2002	00440193	00440194
79	Survey & Exploration of Minerals	10.09.2004	00440270	00440271
80	Survey and Map Making	16.06.2005	00440314	00440315
81	T.V. & radio Programme Production Services	10.09.2004	00440286	00440287
82	Technical Testing & Analysis	01.07.2003	00440249	00440250
83	Technical Inspection & Certification Agency	01.07.2003	00440249	00440250
84	Tour Operator	01.09.1997	00440063	00440064
85	Transport of goods by Air	10.09.2004	00440266	00440267
86	Transport of goods by Road	01.01.2005	00440262	00440263
87	Transport of goods in containers by rail {‘other than Indian railway’ omitted w.e.f. 01.09.2009}	01.05.2006	00440390	00440391
88	Transport of goods other than water, through Pipeline or other conduit	16.06.2005	00440302	00440303
89	Transport of passengers embarking on international journey by air, other than economy class passengers	01.05.2006	00440362	00440363
90	Transport of persons by cruise ship	01.05.2006	00440386	00440387
91	Travel Agent other than Air & Rail Travel	10.09.2004	00440294	00440295
92	Underwriter	16.10.1998	00440084	00440085
93	Video Tape Production	16.07.2001	00440157	00440158
94	Telecommunication	01.06.2007	00440398	00440399
95	Renting of immovable property	01.06.2007	00440406	00440407
96	Works contract	01.06.2007	00440410	00440411
97	Content Development & Supply	01.06.2007	00440414	0440415
98	Asset Management	01.06.2007	00440418	00440419
99	Mining Services( Oil & Gas)	01.06.2006	00440402	00440403
100	Design Services	01.06.2007	00440422	00440423
101	Information Technology Software services	16.05.2008	00440452	00440450
102	Investment Management for ULIP	16.05.2008	00440430	00440431
103	Recognized Stock Exchange	16.05.2008	00440434	00440435
104	Recognized Associations-Commodity Exchange Services	16.05.2008	00440438	00440439
105	Clearing & Processing House services	16.05.2008	00440442	00440443
106	Supply of Tangible Goods services	16.05.2008	00440445	00440447
107	Cosmetic or Plastic Surgery Services	01.09.2009	00440460	00440463
108	Transport of Coastal goods, Goods through National Waterways or Goods through Inland Waterways	01.09.2009	00440470	00440473
109	Legal Consultancy Services	01.09.2009	00440480	00440483
110	Promotion, marketing or organizing of games of chance including lottery, bingo etc. services	01.07.2010	00440595	00440596
111	Health services undertaken by Hospitals or Medical establishments	01.07.2010	00440598	00440599
112	Maintenance of Medical Records services	01.07.2010	00440601	00440602
113	Promotion of Brand of Goods, Services etc.	01.07.2010	00440604	00440605
114	Services of Permitting Commercial Use or Exploitation of any event	01.07.2010	00440607	00440608
115	Electricity Exchange Services	01.07.2010	00440610	00440611
116	Copyright Services	01.07.2010	00440613	00440614
117	Services provided by Builder in relation to preferential location, internal/external development etc	01.07.2010	00440616	00440617

Note: 1. Accounting Code for ‘Education Cess’ is ‘00440298’ for all services.

2. Accounting Code for ‘Secondary & Higher Education Cess’ is ‘00440426’ for all services.

3. The sub-head ‘Other receipts’ is meant for interest, penalty on delayed payment of service tax.

Form type	Brief Descripttion
G.A.R. 7	G.A.R. Proforma for Service Tax payments (For payments from April, 2007 onwards) [Front] [Reverse]
ST - 1	Application form for registration under Section 69 of the Finance Act, 1994
ST - 2	Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994)
ST - 3	Return under Section 70 of the Finance Act, 1994
ST - 3A	Memorandum for provisional deposit under rule 6 of the Service Tax Rules, 1994
ST - 4	Form of Appeal to the Commissioner of Central Excise (Appeals)
ST - 5	Form of Appeal to Appellate Tribunal under section 86 of the Finance Act, 1994
ST - 6	Form of memorandum of cross objections to the Appellant Tribunal under section 86 of Finance Act, 1994
ST - 7	Form of application to Appellate Tribunal under Section 86(2) [or Sec.86(2A) of the Finance Act,1994
AAR (ST-I)	Application for Advance Ruling (Service Tax)
ASTR - 1	Application for filing a claim of rebate of service tax and cess paid on taxable services exported
ASTR – 2	Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services
Application	Proforma for Application for permission to file ST-3 Return electronically
Form - A	Application for refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004