Circular No.47/10/2002-Service Tax
21st August, 2002
F.No.137/18/2002-CX.4
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Central Board of Excise & Customs
Subject: Service Tax - Allocation of major head/minor head/sub-head for 10 new Services covered under the Tax net w.e.f. 16.08.2002 - regarding.
I am directed to say that major head/ minor head/ sub-head have been allotted by the office of Pr.CCA for depositing service tax in respect of the 10 new services brought under the tax net(w.e.f. 16.08.2002), namely - (Ref. Board's letter F.No.B.11/1/2002-TRU dated 01-08-2002)
(i) Insurance auxilliary service relating to life insurance (ii) Cargo Handling Services (iii) Storage and Warehouse Services (iv) Event Management Services (v) Rail Travel Agent (vi) Health Club and Fitness Centers (vii) Beauty Parlours (viii) Fashion Designing (ix) Cable Operators (x) Dry Cleaning
2. Copy of Deputy Controller of Accounts's letter No.Coord/13(6)/98-99/Vol.IV/294-344 dated 15.07.2002 is also enclosed in this regard for taking appropriate action at your end.
3. Trade notice may be issued for information of field formations and Trade and all other concerned accordingly.
4. Receipt of this Circular may please be acknowledged.
5. Hindi version will follow.
No.Coord/13(6)/98-99/Vol.IV/294-344
Office of the Pr. Chief Controller of
Accounts
Central Board of Excise & Customs
A.G.C.R. Buildig, 1st Floor
I.P.Estate, New Delhi.
15.07.2002.
To
Ms. S. Katiyar
Under Secretary (Cx.4)
CBEC, North Block
New Delhi.
:- Service Tax on 10 new services - opening of new Heads of Accounts.Subject
I am to enclose a list of new Heads of Accounts opened under the Major Head "0044-Service Tax" in respect of 10 new services brought under the Service Tax as per Finance Bill, 2002. The Serial Code and SCCD Codes allotted have been mentioned against each new Heads of Accouts.
2. It is requested that the new Heads of Accounts may please be intimated to the Commissioners Central Excise & Customs. They may also be advised to issue a Trade Notice for information of the assessees.
New Head ofAccount to be opened below Major Head 0044 - Service Tax
|
S.No. |
Head of Account |
Description |
Serial Code No. |
SCCD Code No. |
|
1 |
2 |
3 |
4 |
5 |
|
1. |
004400146 00440014601 00440014602 00440014603 |
Minor Head - Life Insurance Service including insurance auxiliary services relating to Life Insurance. Sub-head -Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440184 00440185 00440186 00440187 |
110 119 112 |
|
2. |
004400147 00440014701 00440014702 00440014703 |
Minor Head - Cargo Handling Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440188 00440189 00440190 00440191 |
114 114 117 |
|
3. |
004400148 00440014801 00440014802 00440014803 |
Minor Head - Storage and Warehouse Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440192 00440193 00440194 00440195 |
119 110 111 |
|
4. |
004400149 00440014901 00440014902 00440014903 |
Minor Head - Event Management Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440196 00440197 00440198 00440199 |
113 116 115 |
|
5. |
004400150 00440015001 00440015002 00440015003 |
Minor Head - Rail Travel Agent Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440200 00440201 00440202 00440203 |
115 114 117 |
|
6. |
004400151 00440015101 00440015102 00440015103 |
Minor Head - Health Club and Fitness Centers Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440204 00440205 00440206 00440207 |
119 110 111 |
|
7. |
004400152 00440015201 00440015202 00440015203 |
Minor Head - Beauty Parlours Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440208 00440209 00440210 00440211 |
113 117 114 |
|
8. |
004400153 00440015301 00440015302 00440015303 |
Minor Head - Fashion Designing Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440212 00440213 00440214 00440215 |
116 113 118 |
|
9. |
004400154 00440015401 00440015402 00440015403 |
Minor Head - Cable Operators Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440216 00440217 00440218 00440219 |
110 119 112 |
|
10. |
004400155 00440015501 00440015502 00440015503 |
Minor Head - Dry Cleaning Services Sub-head - Tax collections Sub-head - other receipts Sub-head - Deduct refunds |
00440220 00440221 00440222 00440223 |
115 116 115 |
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