GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Notification No. 48/2012 - Service Tax New Delhi, the 30th November, 2012 9 Agrahayana, 1934 Saka G.S.R (E).-In exercise of the powers conferred by sub-section(1) read with sub-section (2) of Section 94 of the Finance Act, 1994( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:- 1. (1) These rules may be called the Service Tax(Fifth Amendment) Rules, 2012. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994, in Form ST-1,- a) in serial no.7, for the table, the following table shall be substituted, namely:- “ S.No Description of taxable service( Choose from ANNEXURE) (1) (2) ”; b) after the ACKNOWLEDGEMENT, the following Annexure shall be inserted , namely:- “ANNEXURE DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX Sl No. Finance Act,1994 erstwhile Section 65(105) Descriptions of Taxable Services Accounting Codes Tax Collection Other Receipts (interest) Penalties Deduct Refunds (for use by the field formations) (1) (2) (3) (4) (5) (6) (7) 1 (a) Stockbroker service 00440008 00440009 00441298 00440121 * (b) Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440003 00440119 00441296 00440122 * (c) Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440015 00440020 00441301 00440021 2 (d) General insurance service 00440005 00440006 00441297 00440120 3 (e) Advertising agency services 00440013 00440016 00441299 00440017 4 (f) Courier agency service 00440014 00440018 00441300 00440019 5 (g) Consulting engineer services 00440057 00440058 00441310 00440059 6 (h) Custom House Agent service 00440026 00440027 00441302 00440028 7 (i) Steamer agent services 00440029 00440030 00441303 00440031 8 (j) Clearing and forwarding agent services 00440045 00440046 00441306 00440047 9 (k) Manpower recruitment/supply agency service 00440060 00440061 00441311 00440062 * (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 service – (zzp)] 00440067 00440068 00441313 00440069 10 (l) Air travel agent services 00440032 00440033 00441304 00440034 11 (m) Mandap keeper service 00440035 00440036 00441305 00440037 12 (n) Tour operator services 00440063 00440064 00441312 00440065 13 (o) Rent-a-cab scheme operator services 00440048 00440049 00441307 00440050 14 (p) Architect services 00440072 00440073 00441314 00440074 15 (q) Interior decoration/ Designer services 00440076 00440077 00441315 00440078 16 ( r) Management or business consultant service 00440116 00440117 00441325 00440118 17 (s) Chartered accountant services 00440092 00440093 00441319 00440094 18 (t) Cost accountant service 00440096 00440097 00441320 00440098 19 (u) Company secretary service 00440100 00440101 00441321 00440102 20 (v) Real estate agent service 00440104 00440105 00441322 00440106 21 (w) Security/ detective agency service 00440108 00440109 00441323 00440110 22 (x) Credit rating agency service 00440088 00440089 00441318 00440090 23 (y) Market research agency service 00440112 00440113 00441324 00440114 24 (z) Underwriter service 00440084 00440085 00441317 00440086 * (za) Mechanised slaughterhouse service [omitted vide Finance Act, 2001] 00440080 00440081 00441316 00440082 25 (za) Scientific & technical consultancy services 00440125 00440126 00441326 00440127 26 (zb) Photography service 00440129 00440130 00441327 00440131 27 (zc) Convention service 00440133 00440134 00441328 00440135 * (zd) Telegraph authority – leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440137 00440138 00441329 00440139 * (ze) Telegraph authority – telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440141 00440142 00441330 00440143 * (zf) Telegraph authority – telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440145 00440146 00441331 00440147 * (zg) Telegraph authority – facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] 00440149 00440150 00441332 00440151 28 (zh) Online information and database access service and/ or retrieval service through computer network 00440153 00440154 00441333 00440155 29 (zi) Video production agency/ video tape production service 00440157 00440158 00441334 00440159 30 (zj) Sound recording studio or agency servi

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