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KNOW CHANDIGARH
Chandigarh Beautiful
 Negative List of Services and codes for deposit of tax
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 The Accounting Heads need to be mentioned on the tax payment documents GAR-7 Challan while depositing the Service Tax and other related dues in the banks.
Main Head : 00441089
Education Cess : 04400298
Secondary & Higher Edu Cess : 04400426
Interest : 00441090
Penalty : 00441093

 

 Negative List of Services.

Follwing Service are out of Preview of Service Tax

(a)  Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere:

(i)    services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;

(ii)   services in relation to an aircraft or a vessel, inside or outside the precincts  of a port or an airport;

(iii)  transport of goods or passengers; or

(iv)  support services, other than services covered under clauses (i) to (iii) above, provided to business entities.

(b)  Services by the Reserve bank of India.

(c)   Services by a foreign diplomatic mission located in India.

(d)  Services relating to agriculture or agricultural produce by way of –

(i)    agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;

(ii)   supply of farm labour;

(iii)  processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market;

(iv)  renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(v)    loading, unloading, packing, storage or warehousing of agricultural produce; (vi)  agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

(e)  Trading of goods.

(f)     Any process amounting to manufacture or production of goods.

(g)  Selling of space or time slots for advertisements other than advertisements broadcast by radio or television.

(h)   Service by way of access to a road or a bridge on payment of toll charges.

(i)    Betting, gambling or lottery.

(j)     Admission to entertainment events or access to amusement facilities.

(k)   Transmission or distribution of electricity by an electricity transmission or distribution utility.

(l)     Services by way of –

(i)    pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum  for obtaining a qualification recognized by law; (iii)  education as a part of an approved vocational education course.
(m)  Services by way of renting of residential dwelling for use as residence; (n)        Services by way of –
(i)    extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;

(ii)   inter-se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;

(o)  Service of transportation of passengers, with or without accompanied belongings, by – (i)  a stage carriage;
(ii)   railways in a class other than – (A)  first class; or
(B)  an air conditioned coach; (iii)  metro, monorail or tramway; (iv)  inland waterways;
(v)    public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

(vi)  metered cabs, radio taxis or auto rickshaws; (p)   Services by way of transportation of goods –
(i)    by road except the services of –

(A)  a goods transportation agency; or

(B)  a courier agency;

(ii)   by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or

(iii)  by inland waterways;

(q)  Funeral, burial, crematorium or mortuary services including transportation of the deceased.

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

old catagories effective till 30-6-2012

 

S. No SERVICE NAME DATE  OF LEVY Account Head (Tax Receipts)

1

Advertising

01.11.1996

00440013

2

Air Travel Agent

01.07.1997

00440032

3

Airport Services

10.09.2004

00440258

4

Architect

16.10.1998

00440072

5

ATM Operations or Management

01.05.2006

00440346

6

Auctioneers’ Service.

01.05.2006

00440370

7

Authorized Service Station

16.07.2001

00440181

8

Asset  Management Service

01.06.2007

00440418

9

Banking & Other Financial Services

16.07.2001

00440173

10

Beauty Treatment / Parlour

16.08.2002

00440209

11

Broadcasting

16.07.2001

00440165

12

Business Auxiliary Service

01.07.2003

00440225

13

Business Exhibition Service

10.09.2004

00440254

14

Business Support Service

01.05.2006

00440366

15

Cable Operator

16.08.2002

00440217

16

Cargo Handling

16.08.2002

00440189

17

Chartered Accountant

16.10.1998

00440092

18

Cleaning Service

16.06.2005

00440318

19

Clearing & Forwarding Agent

16.07.2001

00440045

20

Clubs and Associations

16.06.2005

00440322

21

Commercial or Industrial Construction

10.09.2004

00440290

22

Commodity Exchange Service

16-5-2008

00440437

23

Commercial Training or Coaching

01.07.2003

00440229

24

Company Secretary

16.10.1998

00440100

25

Construction of Complex

16.06.2005

00440334

26

Consulting Engineer

07.07.1997

00440057

27

Convention Centre

16.07.2001

00440133

28

Cosmetic or Plastice Surgery
01.09.2009
00440460

29

Cost Accountant

16.10.1998

00440096

30

Courier Services

01.11.1996

00440014

31

Credit Card, Debit Card, Services

01.05.2006

00440394

32

Credit Rating Agency

16.10.1998

00440088

33

Custom House Agent

15.06.1997

00440026

34

Development & Supply of Contents

01.06.2007

00440414

35

Design Services

01.06.2007

00440422

36

Dredging

16.06.2005

00440310

37

Dry Cleaning

16.08.2002

00440221

38

Erection, Commissioning or Installation

01.07.2003

00440233

39

Event Management

16.08.2002

00440197

40

Fashion Designer

16.08.2002

00440213

41

Forward Contract Services

10.09.2004

00440282

42

Franchise Service

01.07.2003

00440237

43

General Insurance

01.07.1994

00440005

44

Health Club & Fitness Centre

16.08.2002

00440205

45

Insurance Auxiliary Services  (General / Life )

     16.07.2001  /  16.08.2002

00440169

46

Intellectual Property Service

10.09.2004

00440278

47

Interior Decorator

16.10.1998

00440076

48

Internet Café

01.07.2003

00440241

49

Internet Telecommunication Service (renamed  w.e.f 16-5-08)

01.05.2006

00440382

50

Information Technology Software Service

16-5-2008

00440452

51

Legal Consultancy Service

01.09.2009

00440480

52

Life Insurance

10.09.2004

00440185

53

Mailing List Compilation and Mailing

16.06.2005

00440330

54

Management Consultant

01.07.1997

00440116

55

Management of investment under Unit Linked Insurance Plan (ULIP) service, 

16-5-2008

00440430

56

Maintenance or  Repair Service

01.07.2003

00440245

57

Mandap Keeper

16.10.1998

00440035

58

Manpower Recruitment or Supply  Agency

07.07.1997

00440060

59

Market Research Agency

16.10.1998

00440112

60

Mining of Mineral, oil , Gas

01.06.2007

00440402

61

On-line Information & Database Access Retrieval

16.07.2001

00440153

62

Opinion Poll Service

10.19.2004

00440274

63

Outdoor Caterer

10.09.2004

00440051

64

Packaging Service

16.06.2005

00440326

65

Pandal or Shamiana Services

10.09.2004

00440054

66

Photography

16.07.2001

00440129

67

Port Service

16.07.2001

00440177

68

Processing and Clearing House Service

16-5-2008

00440441

69

Public Relations Service

01.05.2006

00440374

70

Rail Travel Agent

16.08.2002

00440201

71

Real Estate Agent / Consultant

16.10.1998

00440104

72

Recovery Agent

01.05.2006

00440350

73

Registrar to an Issue

01.05.2006

00440338

74

Rent - a - Cab Operator

16.07.1997

00440048

75

Renting of Immovable Property

01.06.2007

00440406

77

Sale of Space or Time for  Advertisement

01.05.2006

00440354

78

Scientific or Technical Consultancy

16.07.2001

00440125

79

Security Agency

16.10.1998

00440108

80

Share Transfer Agent

01.05.2006

00440342

81

Steamer Agent

15.06.1997

00440030

82

Ship Management service

01.05.2006

00440378

83

Site Preparation

16.06.2005

00440306

84

Sound Recording

16.07.2001

00440161

85

Sponsorship Service

01.05.2006

00440358

86

Stock Broker

01.07.1994

00440008

87

Stock Exchange Service

16-5-2008

00440434

88

Storage & Warehousing

16.08.2002

00440193

89

Supply of Tangible Goods for Use Service

16-5-2008

00440445

90

Survey & Exploration of Minerals

10.09.2004

00440270

91

Survey and Map Making

16.06.2005

00440314

92

T.V. & Radio Programe Production Services

10.09.2004

00440286

93

Technical Testing & Analysis Agency / Technical Inspection & Certification Agency

01.07.2003

00440249

94

Telecommunication Service

01.06.2007

00440398

95

Tour Operator

01.09.1997

00440063

96

Transport of goods by Air

10.09.2004

00440266

97

Transport of goods by Road

01.01.2005

00440262

98

Transport of goods in containers by Pvt Rail

01.05.2006

00440390

99

Transport of good by Waterways

01.09.2009

00440470

100

Transport of goods  through Pipeline 

16.06.2005

00440302

101

Transport of International Passengers

01.05.2006

00440362

102

Transport Of Persons By Cruise Ship

01.05.2006

00440386

103

Travel Agent other than Air & Rail Travel

10.09.2004

00440294

104

Underwriter

16.10.1998

00440084

105

Video Tape Production

16.07.2001

00440157

106

Works & Contacts

01.06.2007

00440410

       
Tax in India Know Services Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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