Service tax head for penalty on late return

Amit Kumar (Querist) 10 January 2014 This query is : Resolved
There is late filing fee of Rs 1,000 + Rs 100 per day prescribed for late filing of return under Service Tax. But under which head it should be paid - under 00441461 or any other code !

Did not get proper reply from Range Officer... and code as provided on ST-2 are:

Types of Services Accounting Codes (Tax Collection Other Receipts [Interest] Penalties )

1 Information technology software service 00440452 00440450 00441461

CESSES
1 EDUCATION CESS 00440298 00440299 00441486
2 SECONDARY AND HIGHER EDUCATION CESS 00440426 00440427 00441487

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