As the negative list on service tax applicable from 01.07.2012 , the accounting codes for the payment of service taxes become uniform for all the services . The accounting codes of challans for the payment of service taxes are as follows :

Particulars                   :  Accounting code for challan

service tax collected     :  00441089

Other receipts             : 00441090

Penalties                    :  00441093

Refunds                     :  00441094(not to be used by assessee, but by department for refunds )

Education cess           :  00440298

Secondary edu cess    :  00440426

For the tax collected before 1.7.2012 and not paid up to 01.07.12 , the it has to be remitted using the old accounting codes . Which means the above codes are applicable for taxes collected on or after 01.07.2012.

UPDATE : THE ABOVE SYSTEM OF PAYMENT OF SERVICE TAX HAS WITHDRAWN BY CBEC AS PER THE CIRCULAR NUMBER 165/16/2012 DATED 20TH NOVEMBER 2012. ACCOUNTING CODES ARE TO BE SELECTED SEPARATELY FOR 120 SERVICES INDIVIDUALLY.

Refer our Post :http://www.carockers.in/index.php/item/154-accounting-codes-for-sevice-tax-and-accounting-heads