Bimal Jain FCA, ACS, LLB, B.Com (Hons)
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1 DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX No. Finance Act,199 4 erstwhil e Section 65(105) Descriptions of Taxable Services Tax Collection Accounting Codes Other Receipts (interest) Penalties Deduct Refunds (for use by the field formations) 1 (a) Stockbroker (b) Telegraph authoritytelephone connection [(b) was omitted w.e.f and clubbed under (zzzx)] (c) Telegraph authoritypager[(c ) was omitted w.e.f and clubbed under (zzzx)] 2 (d) General insurance 3 (e) Advertising agency s 4 (f) Courier agency 5 (g) Consulting engineer s 6 (h) Custom House Agent 7 (i) Steamer agent s 8 (j) Clearing and forwarding agent s (k) Manpower
2 recruitment/supply agencyâ (ka) Goods Transport Operator [This description is not to be used since omitted and clubbed under  (zzp)  Transport of goods by road goods transport agency â (zzp)] 10 (l) Air travel agent s 11 (m) Mandap keeper 12 (n) Tour operator s (o) Rent a cab scheme operator s (p) Architect s (q) Interior decoration/ Designer s ( r) Management or business consultant (s) Chartered accountant s (t) Cost accountant (u) Company secretary (v) Real estate agent (w) Security/ detective agency
3 22 (x) Credit rating agency (y) Market research agency (z) Underwriter (za) Mechanised slaughterhouse [omitted vide Finance Act, 2001] (za) Scientific & technical consultancy s (zb) Photography (zc) Convention (zd) Telegraph authority â leased circuit [omitted w.e.f and clubbed under (zzzx)] (ze) Telegraph authority â telegraph [omitted w.e.f and clubbed under (zzzx)] (zf) Telegraph authority â telex [omitted w.e.f and clubbed under (zzzx)] (zg) Telegraph authority â facsimile [omitted w.e.f and clubbed under (zzzx)] (zh) Online information and database access and/ or retrieval
4 through computer network 29 (zi) Video production agency/ video tape production (zj) Sound recording studio or agency s (zk) Broadcasting (zl) Insurance auxiliary in relation to general insuranceâ  (zm) Banking and other Financial s (zn) Port (major ports) (zo) Service for repair, reconditioning, restoration, or decoration or any other similar s, of any motor vehicle[(zzj) omitted w.e.f ] (zp) Body corporate other than banks in relation to banking and other financial s [ omitted w.e.f and clubbed under (zm)] 36 (zq) Beauty parlours /beauty treatment (zr) Cargo handling (zs) Cable operators (zt) Dry cleaning
5 40 (zu) Event management (zv) Fashion design (zw) Health club and fitness centre (zx) Life insurance (zy) Insurance auxiliary concerning life insurance businessâ   (zz) Rail travel agentâ s (zza) Storage and warehousing s (zzb) Business auxiliary (zzc) Commercial training or coaching (zzd) Erection, commissioning and installation (zze) Franchise (zzf) Internet cafã (zzg) Maintenance or repair (zzh) Technical testing and analysis (zzi) Technical inspection and certification agency    (zzj) Authorised station [omitted w.e.f and clubbed under (zo)] 55 (zzk) Foreign exchange broker
6 56 (zzl) Other port (minor port) (zzm) Airport s by airport authority 58 (zzn) Transport of goods by air 59 (zzo) Business exhibition 60 (zzp) Transport of goods by road/goods transport agency 61 (zzq) Construction s other than residential complex, includingâ commercial/industria l buildings or civil structures 62 (zzr) Services by holder of intellectual property right providing intellectual property s other than copyright 63 (zzs) Opinion poll agency (zzt) Outdoor catering (zzu) Services by a programme producer 66 (zzv) Survey and exploration of mineral 67 (zzw) Pandal or shamiana 68 (zzx) Travel agent for booking of passage(other than air/rail travel agents)
7 69 (zzy) Services provided by recognised/registere d associations in relation to forward contracts 70 (zzz) Transport of goods through pipeline or other conduit 71 (zzza) Site formationâ and clearance, excavation, earth moving and demolition s 72 (zzzb) Dredging of rivers, ports harbours, backwaters, estuaries, etc. 73 (zzzc) Survey and map making (zzzd) Cleaning s (zzze) Club or association (zzzf) Packaging (zzzg) Mailing list compilation and mailing 78 (zzzh) Construction of residential complex 79 (zzzi) Service provided by a registrar to an issue 80 (zzzj) Service provided by a share transfer agent 81 (zzzk) Automated Teller Machine operations, maintenance or management
8 82 (zzzl) Service provided by a recovery agent 83 (zzzm) Selling of space or time slots for advertisements  84 (zzzn) Sponsorship provided toâ bodycorporate or firm including sports sponsorships 85 (zzzo) Transport of passengers embarking on domestic/internation al journey by air 86 (zzzp) Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air conditioned class/first class also may be paid under this description/accounti ng code) 87 (zzzq) Business support (zzzr) Auction (zzzs) Public relation management 90 (zzzt) Ship management 91 (zzzu) Internet telecommunication s (includes internet telephony
9 Service which became taxable from ) 92 (zzzv) Transport of persons by cruise ship (zzzw) Credit card, debit card, charge card or other payment card related s (zzzx) Services of telegraph authority in relation to telecommunication (zzzy) Mining of mineral, oil or gas (zzzz) Renting of immovable property s (zzzza) Works contract (zzzzb) Development and supply of content for use in telecom s, advertising agency, etc (zzzzc) Asset management including portfolio management and fund management (zzzzd) Design other than interior decoration and fashion designing (zzzze) Information technology software (zzzzf) Services provided by
10 an insurer of life insurance under Unit Linked Insurance Plan(ULIP) 103 (zzzzg) Services provided by a recognized stock exchange in relation to transaction in securities (zzzzh) Services provided by recognised/registere d associations in relation to clearance or settlement of transactions in goods or forward contracts (zzzzi) Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts (zzzzj) Services provided by any person in relation to supply of tangible goods (zzzzk) Cosmetic and plastic surgery (zzzzl) Transport of goods by coastal shipping (s by way of transportation of goods by inland waterways is placed in the negative list) (zzzzm) Legal consultancy (zzzzn) Promotion, marketing, organizing or
11 assisting in organizing games of chance including lottery, etc. 111 (zzzzo) Health s by a clinical establishment, health check up/diagnosis, etc (zzzzp) Maintenance of medical records (zzzzq) Service of promotion or marketing of brand of goods/s/event s (zzzzr) Service of permitting commercial use or exploitation of events (zzzzs) Electricity exchange (zzzzt) Copyright â transfer temporarily/ permit use or enjoyment 117 (zzzzu) Special s provided by builders (zzzzv) Restaurant (zzzzw)  Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. 120 Other taxable s [ s  other than the 119 listed above]
12 Note: In the above list, 119 descriptions of s (sl.no.1 to 119) are derived from positive list based selective approach and are arranged as they evolved; some of them have undergone change under the negative list approach. At serial number 120, the description reads as 'other taxable s' [s which are not covered by any of the 119 descriptions derived from positive list approach]. Descriptions of s listed above are meant for the purpose of collection of statistics. EDUCATION CESS Sl.no Description Tax collection Other receipts (interest) Penalties Deduct refunds 1 Primary Education Cess Secondary and Higher Education Cess ALL TAXABLE SERVICES Description Tax collection Other receipts (interest) Penalties Deduct refunds All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate description/from the list of 120 descriptions given in this Annexure)
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