27 January 2016
Dear Sir, If assessee is registered with two services then late fee to file file st-3 should be deposite in which service tax - Other receipts (interest ) code.
As there is no specific code for late fee. Please reply soon.
06 February 2016
The Late Fees should be paid under the head in which the maximum duty is paid. The code is same as for interest on that service. For Commissioning & Installation Services the code for Service Tax is '00440233' and for payment of Interest & Late Fee is '00440234'.