Delay payment of service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 March 2015 Dear Sir/Madam

My brother is running one company. He exceeded the Income of 10L as well as he is collecting the Income tax from the person to whom he is providing services but as someone gave him wrong Information as he has to pay only in the assessment yr so he failed to pay the tax s well as he failed to file the Service Tax half yearly return.

He company incorporated on 1st April 2014 but he started earning on 11th June.

My questions are:
1- Does he has to pay Interest as well as Delay penalty?
2- I know the calculation of Interest but I don't know the Calculation of Penalty.

His service tax is coming from 11th June to 6th Sep =42552.99832
and
from 7th Sep to 6th Dec ST=49875.22028

From 7th Dec to till date ST =59941.72856

Please Reply me as soon as possible.