New Services brought under Service Tax in
the Finance (No. 14) Act of 2010.
Attention of the members of Trade, Industry and all others
concerned are hereby invited to the Principal Chief Controller of
Accounts, Central Board of Excise and Customs, New Delhi’s letter F.No.Coord/13-6/H/A/cs/Vol.VII/52
dated 23-06-2010 wherein the following Heads of Account are opened
under the Major Head “0044-Service Tax” in respect of the Eight (8) New
Services that have been brought under the Service Tax Net by the Finance
(No. 14) Act’2010 along with their respective ‘Major Head Serial’ and
‘SCCD Codes’.
|
Head of Accounts |
Description |
Serial Code |
SCCD Code |
|
004400214
004400214010000
004400214020000
004400214030000 |
Minor Head – Service of promoting, marketing or organizing of game
of chance, Including lottery, Bingo or Lotto.
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440595
00440596
00440597 |
115
114
117 |
|
004400215
004400215010000
004400215020000
004400215030000 |
Minor Head – Health services like (a) health check up undertaken by
hospitals or medical establishments for employees of business entities
and (b) health services provided under health insurance schemes
offered by insurance companies.
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
0044059800440599
00440600 |
112
119
112 |
|
004400216
004400216010000
004400216020000
004400216030000 |
Minor Head – Services provided maintenance of medical records of
employees business entity
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440601
00440602
00440603 |
119
110
111 |
|
004400217
004400217010000
004400217020000
004400217030000 |
Minor Head – Services of promoting a ‘brand’ of goods, services,
events, business entity etc.
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440604
00440605
00440606 |
118
113
116 |
|
004400218
004400218010000
004400218020000
004400218030000 |
Minor Head – Services of permitting commercial use or exploitation
of any even organized by a person or organization.
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440607
00440608
00440609 |
115
114
117 |
|
004400219
004400219010000
004400219020000
004400219030000 |
Minor Head – Services provided by
Electricity Exchange
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440610
00440611
00440612 |
111
110
119 |
|
004400220
004400220010000
004400220020000
004400220030000 |
Minor Head – Services related to (a) Transferring Temporarily, or
(b) permitting the use or enjoyment of any copyright defined in the
copyright Act’1957 and services related to two types of copyrights not
covered under intellectual Property Right (IPR), namely those on (a)
cinematographic films and (b) sound recording.
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440613
00440614
00440615 |
112
117
114 |
|
004400221
004400221010000
004400221020000
004400221030000 |
Minor Head – Special services provided by a builder etc. to the
prospective buyers such as providing preferential location or external
or internal development of complexes on extra charges.
Sub-head – Tax Collection
Sub-head – Other Receipt
Sub-head – Deduct Refunds |
00440616
00440617
00440618 |
115
116
113 |
(H.
A. Bhat)
