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All<1chmcnts ~ir-cular.~65.16" 2012-ST.pdf 455K Annexure. pdf 225K----- Original Message -----From: Sushil Jain <sushiljain.cwhc@nic.in>Date: Monday, November 26,20124:36 pmSubject: ST Circular # 66 - Restoration of Service Specific Accounting Codes forpayment of Service Tax.To: rajk u n:1ar_5584@yahoo.com,rmahd.cwhc@nic.in,rmblr.cwhc@nic.in/rm bp 1.(\I\'h(((j)11ic. in,rmbbsr.cwhc(QJnic. in, rmchd.cwhc@nic.in,rmmd rs.cw he(ci)nie. in,rmdl i .ew he@nic.in,rmghy.ewhc@nie.in,rmh ye! .ew he@nie.in/rmjai.ewhe@nie.in/ewekoc.ker@nic.in,I'm ko J l.cw he@nie.in,rmlko.ewhc@nic.in,rmm,um.cwhe@nic.in,rmjn p .ew he@nic. in,rm pkl.cw hc@nic.in,rmpat.ewhc@nic.in,rm.ra ipu r .cw he@gmail.eom,cwcnmu mbai@rediffmail.eom,eeccchennai@gmail.com/eecwcd Ii@yahoo.co.in

Cc: mdewc@nic.in/dmep.cwhc@nie.in, vrgu pta.cwhc@nic.in,grover.cwhc@nic.in/gmcomm.cw hc@nic.in,sudiptapal_55@yahoo.in,inspdiv.cwhc@nic.in,icchae! da@indiatimes.com/akarora54@gmail.com

A copy of the Circular No. 165/16/2012-ST (F.No. 341/21/2012-TRU) dated 20th

November 2012 issued by the Govt. of India, Ministry of Finance, Deptt. Of Revenue,Central Board of Excise & Customs, Tax Research Unit restoring the Service SpecificAccounting Codes for payment of Service Tax, which is quite self explanatory, isappended herewith together with the relevant Annexure for informati:m and furthernecessary action at your end.

Receipt of this Circular may be acknowledged and its Contents brought to the Notice ofall concerned for strict and scrupulous cOlnpliance.

1. All Regional Managers of Cwe.2. All SuperintendinglExecutive Engineers in-charge of all the Construction

Cells of CWe.3. All AGMsfManagers/ (Sr.) Asstt. Managers in-charge of the Finance, Accounts

& Internal Audit Wings of all ROs & CCs of CWe.

1. All HODs at CWC, Corporate Office, New Delhi.2. All DGMjAGMsfManagers/(Sr.) Asstt. Managers/Accountants in Finance,

Accounts & Internal Audit Cadre at CWC, Corporate Office, New Delhi.3. PS to Managing Director, CWC, CO, New Delhi.4. PS to Director (Pers)/Director (MCP)/Dii"ector (Fin), CWC, CO, New Delhi.5. PS to CVO/ OSD (Recovery)/GM (F&A)s, CWC, Corp. Office, New Delhi.

~ GM (Systemst, CWC, CO, New Delhi with a request to place this Circularon CWe's Website.

7. Manager (Rajbhasha), CWC, CO, New Delhi with a request to arrange HindiVersion of this Circular.

Directorate of Service Tax, MumbaiDcpartrnent of R.evenue. r~1tnlsrrv or FH1<1ncp, Gnvernrnent Of India

F.No.341/21/2012-TRUGovernment of IndiaMinistry of Finance

Department of RevenueCentral Board of Excise & Customs

Tax Research Unit146-F, North Block,

New Delhi, 20th November, 2012ToChief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems). Director General (Central Excise Intelligence), Director General (Audit),Commissioners of ServiceTax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All)

Negative List based comprehensive approach to taxation of services came into effect from the first day ofJuly, 2012. Accounting code for the purpose of payment of service tax under the Negative List apprc ach ["AllTaxable Services" - 00441 089Jwas prescribed vide Circular 161/12/2012 dated 6th July, 2012.

2. Subsequent to the issuance of the Circular, suggestions were received from the field formations that theservice specific old accounting codes should be restored, for the purpose of statistical analysis; also it wassuggested that list of descriptions of services should be provided to the taxpayers for obtaining registration.These suggestions were examined and a decision has been taken to restore the service specific accountingcodes. Accordingly, a list of 120 descriptions of services for the purpose of registration and accountlt1g codescorresponding to each description of service for payment of tax is provided in the annexure to this Circular.

3. Descriptions of taxable services given in the annexure are solely for the purpose of statistical analysis.On the advice of the office of the C & AG, a specific sub-head has been created for payment of "penalty" undervarious descriptions of services. Henceforth, the sub-head "other receipts" is meant only for payment of interestpayable on delayed payment of service tax. Accounting Codes under the sub-head "deduct refunds" is not tobe u~ed by the taxpayers, as it is meant for use by the field formations while allowing refund of tax.

4. Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtainregistrations by selecting the relevant description/s from among the list of 120 descriptions of services given inthe Annexure. Where registrations have been obtained under the description 'All Taxable Services', thetaxpayer should file amendment application online in ACES and opt for relevant description/s from the list of120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending withfield formations, seeking the description 'all taxable services', such amendment may not be necessary and theofficers in the field formations may provide necessary guidance to the taxpayers in this regard. DirectorateGeneral of Systems will be making necessary arrangements for display of the list of 120 descriptions ofservices and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary

5. Officers in the field formations are instructed to extend necessary guidance to the tax payers regardingthe selection of appropriate description of taxable service and facilitate the payment of service tax/cess dueunder the appropriate accounting code. Trade Notice/Public Notice may be issued to the field formations andtax payers. Please acknowledge receipt of this Circular. Hindi version follows.

(J.M.Kennedy)Director, TRU

Tel: 011-23092634Email: jm.kennedy@nic.in