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
ajay sethi
(Expert) 10 January 2014
your CA will guide you
Rajendra K Goyal
(Expert) 10 January 2014
Consult your tax consultant or Service tax office.
Amit Kumar
(Querist) 10 January 2014
Thanks for the response Sir... but both had a doubt and different opinion, so filed under 00441461 !
