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UPDATE : THE ABOVE SYSTEM OF PAYMENT OF SERVICE TAX HAS WITHDRAWN BY CBEC AS PER THE CIRCULAR NUMBER 165/16/2012 DATED 20TH NOVEMBER 2012.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.