Trade Notice No. 04/2011 - Service Tax/SH. 

                                                   Dated Shillong, the  11th May’2011.  


Subject: -  Accounting Codes for the taxable services Introduced vide the Finance Act, 2011


            Attention of   the members of Trade, Industry and all others concerned are hereby invited to the Board’s Circular No. 136 / 5 / 2011 – TRU issued vide F. No. 335/5/2006-TRU dated 20.04.2011 wherein Heads of Account under the Major Head “0044-Service Tax” in respect of the new taxable services have been allotted by the Office of the Principal Chief Controller of Accounts, CBEC.


2. Accounting Codes for the purpose of payment of service tax are as follows:



Taxable Services

Accounting Code

Tax Collection

Other Receipts

Deduct Refunds







Service provided by a restaurant having   air-conditioning and license to serve alcoholic beverages in relation to serving of food or beverage, including alcoholic beverages or both, in its premises [Finance Act 1994, Section 65(105) (zzzzv)]





Service provided by a hotel, inn, guest house, club or campsite in relation to providing of accommodation for a continuous period of less than three months[Finance Act 1994, Section 65(105) (zzzzw)]






A. The sub-head “other receipts” is meant for interest, penalty, leviable on delayed payment of service tax

B. The sub-head “deduct refunds” is not to be used by the assessees, as it is meant for the Revenue/Commissionerates while allowing refund of tax

C. Primary education cess on all taxable services will be booked under 00440298 and Secondary Higher Education Cess will be booked under 00440426

D. If NSDL have issued any dummy codes for revenue collection and interest/penalty for the above services, all these dummy codes should be treated as void and may be replaced by the correct account codes as stated above


3.   Description of taxable services provided at column (2) of the table for ease of reference, does not restrict the scope of the taxable service.

4.      Hindi version will follow.


Board’s Circular No. 136 / 5 / 2011 – TRU

Issued vide F.No. 335/5/2006-TRU, Dated 20th April 2011 

Disclaimer: Though care has been taken to reproduce the text in its original form, in case of any inadvertent mistake, the above mentioned circular may be referred to.



                                                (Anil Kumar Gupta)