Accounting code for late fee penalty of service tax return
Kindly guide me with the correct accounting code to be used for payment of service tax late filing fee/penalty. The assessee is a hotel that has restaurant, rooms and banquet. After utilisation of Itc the balance tax was paid under the head of banquet service accounting code.
Service Tax interest and penalty codes are mentioned in right of service codes. You can select those codes and pay the amount.
I think you paid offline, if you pay online codes are in right of services codes itself.
|Accounting Code for Service Tax||Code||Interest Tax||Penalties|
|ACCOMMODATION IN HOTELS, INN, GUEST HOUSE, CLUB OR CAMP SITE ETC. SERVICE||1070||1071||1479|