List of Service Categories subject to Service tax, the effective date of applicability of Service Tax and Accounting Codes of Respective Services
| Sr.No | Service Category | Date of Introduction | Accounting Codes | |||
| Tax Collection | Other Receipts | Deduct Refunds | Education Cess | |||
| 1 | Advertising | 01.11.1996 | 440013 | 440016 | 440017 | 440298 |
| 2 | Air Travel Agent | 01.07.1997 | 440032 | 440033 | 440034 | 440298 |
| 3 | Airport Services | 10.09.2004 | 440258 | 440259 | 440260 | 440298 |
| 4 | Architect | 16.10.1998 | 440072 | 440073 | 440074 | 440298 |
| 5 | ATM Operations, Management or Maintenance | 01.05.2006 | 440346 | 440347 | 440348 | 440298 |
| 6 | Auctioneers' service, other than auction of property under directions or orders of a court of or auction by Central Govt.. | 01.05.2006 | 440370 | 440371 | 440372 | 440298 |
| 7 | Authorised Service Station | 16.07.2001 | 440181 | 440182 | 440183 | 440298 |
| 8 | Auxiliary to General Insurance/ Life Insurance | 16.07.2001 / 16.08.2002 | 440169 | 440170 | 440171 | 440298 |
| 9 | Banking & Other Financial Services | 16.07.2001 | 440173 | 440174 | 440175 | 440298 |
| 10 | Beauty Parlor | 16.08.2002 | 440209 | 440210 | 440211 | 440298 |
| 11 | Broadcasting | 16.07.2001 | 440165 | 440166 | 440167 | 440298 |
| 12 | Business Auxiliary Services | 01.07.2003 | 440225 | 440226 | 440227 | 440298 |
| 13 | Business Exhibition Service | 10.09.2004 | 440254 | 440255 | 440256 | 440298 |
| 14 | Business Support Services | 01.05.2006 | 440366 | 440367 | 440368 | 440298 |
| 15 | Cable Operator | 16.08.2002 | 440217 | 440218 | 440219 | 440298 |
| 16 | Cargo Handling | 16.08.2002 | 440189 | 440190 | 440191 | 440298 |
| 17 | Chartered Accountant | 16.10.1998 | 440092 | 440093 | 440094 | 440298 |
| 18 | Cleaning Service | 16.06.2005 | 440318 | 440319 | 440320 | 440298 |
| 19 | Clearing & Forwarding Agent | 16.07.2001 | 440045 | 440046 | 440047 | 440298 |
| 20 | Clubs and Associations | 16.06.2005 | 440322 | 440323 | 440324 | 440298 |
| 21 | Commercial or Industrial Construction | 10.09.2004 | 440290 | 440291 | 440292 | 440298 |
| 22 | Commercial Training or Coaching | 01.07.2003 | 440229 | 440230 | 440231 | 440298 |
| 23 | Company Secretary | 16.10.1998 | 440100 | 440101 | 440102 | 440298 |
| 24 | Construction of Complex | 16.06.2005 | 440334 | 440335 | 440336 | 440298 |
| 25 | Consulting Engineer | 07.07.1997 | 440057 | 440058 | 440059 | 440298 |
| 26 | Convention Centre | 16.07.2001 | 440133 | 440134 | 440135 | 440298 |
| 27 | Cost Accountant | 16.10.1998 | 440096 | 440097 | 440098 | 440298 |
| 28 | Courier Services | 01.11.1996 | 440014 | 440018 | 440019 | 440298 |
| 29 | Credit Card, Debit Card, Charge Card or other payment card related services | 01.05.2006 | 440394 | 440395 | 440396 | 440298 |
| 30 | Credit Rating Agency | 16.10.1998 | 440088 | 440089 | 440090 | 440298 |
| 31 | Custom House Agent | 15.06.1997 | 440026 | 440027 | 440028 | 440298 |
| 32 | Dredging | 16.06.2005 | 440310 | 440311 | 440312 | 440298 |
| 33 | Dry Cleaning | 16.08.2002 | 440221 | 440222 | 440223 | 440298 |
| 34 | Erection, Commissioning or Installation | 01.07.2003 | 440233 | 440234 | 440235 | 440298 |
| 35 | Event Management | 16.08.2002 | 440197 | 440198 | 440199 | 440298 |
| 36 | Facsimile | 16.07.2001 | 440149 | 440150 | 440151 | 440298 |
| 37 | Fashion Designer | 16.08.2002 | 440213 | 440214 | 440215 | 440298 |
| 38 | Forward Contract Services | 10.09.2004 | 440282 | 440283 | 440284 | 440298 |
| 39 | Franchise Services | 01.07.2003 | 440237 | 440238 | 440239 | 440298 |
| 40 | General Insurance | 01.07.1994 | 440005 | 440006 | 440120 | 440298 |
| 41 | Health Club & Fitness Centre | 16.08.2002 | 440205 | 440206 | 440207 | 440298 |
| 42 | Intellectual Property Service | 10.09.2004 | 440278 | 440279 | 440280 | 440298 |
| 43 | Interior Decorator | 16.10.1998 | 440076 | 440077 | 440078 | 440298 |
| 44 | Internet Cafe | 01.07.2003 | 440241 | 440242 | 440243 | 440298 |
| 45 | Internet Telephony Services | 01.05.2006 | 440382 | 440383 | 440384 | 440298 |
| 46 | Leased Circuit | 16.07.2001 | 440137 | 440138 | 440139 | 440298 |
| 47 | Life Insurance | 10.09.2004 | 440185 | 440186 | 440187 | 440298 |
| 48 | Mailing List Compilation and Mailing | 16.06.2005 | 440330 | 440331 | 440332 | 440298 |
| 49 | Management Consultant | 01.07.1997 | 440116 | 440117 | 440118 | 440298 |
| 50 | Maintenance or Repair Service | 01.07.2003 | 440245 | 440246 | 440247 | 440298 |
| 51 | Mandap Keeper | 16.10.1998 | 440035 | 440036 | 440037 | 440298 |
| 52 | Manpower Recruitment or Supply Agency | 07.07.1997 | 440060 | 440061 | 440062 | 440298 |
| 53 | Market Research Agency | 16.10.1998 | 440112 | 440113 | 440114 | 440298 |
| 54 | On-line Information & Database Access or Retrieval Service | 16.07.2001 | 440153 | 440154 | 440155 | 440298 |
| 55 | Opinion Poll Service | 10.19.2004 | 440274 | 440275 | 440276 | 440298 |
| 56 | Outdoor Caterer | 10.09.2004 | 440051 | 440052 | 440053 | 440298 |
| 57 | Packaging Service | 16.06.2005 | 440326 | 440327 | 440328 | 440298 |
| 58 | Pager | 01.11.1996 | 440015 | 440020 | 440021 | 440298 |
| 59 | Pandal or Shamiana Services | 10.09.2004 | 440054 | 440055 | 440056 | 440298 |
| 60 | Photography | 16.07.2001 | 440129 | 440130 | 440131 | 440298 |
| 61 | Port Service | 16.07.2001 | 440177 | 440178 | 440179 | 440298 |
| 62 | Public Relations Service | 01.05.2006 | 440374 | 440375 | 440376 | 440298 |
| 63 | Rail Travel Agent | 16.08.2002 | 440201 | 440202 | 440203 | 440298 |
| 64 | Real Estate Agent/Consultant | 16.10.1998 | 440104 | 440105 | 440106 | 440298 |
| 65 | Recovery Agent | 01.05.2006 | 440350 | 440351 | 440352 | 440298 |
| 66 | Registrar to an Issue | 01.05.2006 | 440338 | 440339 | 440340 | 440298 |
| 67 | Rent -a-Cab Operator | 16.07.1997 | 440048 | 440049 | 440050 | 440298 |
| 68 | Sale of space or time for Advertisement, other tan print media | 01.05.2006 | 440354 | 440355 | 440356 | 440298 |
| 69 | Scientific or Technical Consultancy | 16.07.2001 | 440125 | 440126 | 440127 | 440298 |
| 70 | Security Agency | 16.10.1998 | 440108 | 440109 | 440110 | 440298 |
| 71 | Share Transfer Agent | 01.05.2006 | 440342 | 440343 | 440344 | 440298 |
| 72 | Ship Management Service | 01.05.2006 | 440378 | 440379 | 440380 | 440298 |
| 73 | Site Preparation | 16.06.2005 | 440306 | 440307 | 440308 | 440298 |
| 74 | Sound Recording | 16.07.2001 | 440161 | 440162 | 440163 | 440298 |
| 75 | Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event | 01.05.2006 | 440358 | 440359 | 440360 | 440298 |
| 76 | Steamer Agent | 15.06.1997 | 440029 | 440030 | 440031 | 440298 |
| 77 | Stock Broker | 01.07.1994 | 440008 | 440009 | 440121 | 440298 |
| 78 | Storage & Warehousing | 16.08.2002 | 440193 | 440194 | 440195 | 440298 |
| 79 | Survey & Exploration of Minerals | 10.09.2004 | 440270 | 440271 | 440272 | 440298 |
| 80 | Survey and Map Making | 16.06.2005 | 440314 | 440315 | 440316 | 440298 |
| 81 | T.V. & radio Programme Production Services | 10.09.2004 | 440286 | 440287 | 440288 | 440298 |
| 82 | Technical Testing & Analysis Agency. Technical Inspection and Certification Agency | 01.07.2003 | 440249 | 440250 | 440251 | 440298 |
| 83 | Telephone | 01.07.1994 | 440003 | 440119 | 440122 | 440298 |
| 84 | Telex | 16.07.2001 | 440145 | 440146 | 440147 | 440298 |
| 85 | Telegraph | 16.07.2001 | 440141 | 440142 | 440143 | 440298 |
| 86 | Tour Operator | 01.09.1997 | 440063 | 440064 | 440065 | 440298 |
| 87 | Transport of goods by Air | 10.09.2004 | 440266 | 440267 | 440268 | 440298 |
| 88 | Transport of goods by Road | 01.01.2005 | 440262 | 440263 | 440264 | 440298 |
| 89 | Transport of goods in container by rail (other than Indian railway) | 01.05.2006 | 440390 | 440391 | 440392 | 440298 |
| 90 | Transport of goods other than water, through Pipeline or other conduit | 16.06.2005 | 440302 | 440303 | 440304 | 440298 |
| 91 | Transport of passengers embarking on international journey by air, other than economy class passengers | 01.05.2006 | 440362 | 440363 | 440364 | 440298 |
| 92 | Transport of persons by cruise ship | 01.05.2006 | 440386 | 440387 | 440388 | 440298 |
| 93 | Travel Agent other than Air & Rail Travel | 10.09.2004 | 440294 | 440295 | 440296 | 440298 |
| 94 | Underwriter | 16.10.1998 | 440084 | 440085 | 440086 | 440298 |
| 95 | Video Tape Production Video Tape Production | 16.07.2001 | 440157 | 440158 | 440159 | 440298 |
Technorati Tags: Service Tax,Service Cagegories and Service Tax Codes
