Category: Service Tax

Laying of Pipelines is Not Subject to Service Tax

Mumbai CESTAT in the matter of Surindra Engineering Co. Ltd vs. CCE, Mumbai 2014 TIOL 2007 CESTAT MUM, held that unless the activity undertaken results in the emergence of an “erected, installed and commissioned plant, machinery, equipment or structure”, the activity…

Service Tax Accounting Codes

Sr.No Service Category Date of  Introduction Accounting codes Tax Collection Other Receipts 1 Advertising 01.11.1996 00440013 00440016 2 Air Travel Agent 01.07.1997 00440032 00440033 3 Airport Services 10.09.2004 00440258 00440259 4 Architect 16.10.1998 00440072 00440073 5 ATM Operations, Management or…