I have to file a service tax return for the period October 2011 to March 2012. Since the return is filied after due date, I have to pay the penalty or Rs. 1,000/-.
Kindly clarify the following points.
1) Under which head the penalty is to be paid ?
2) How to show the challan details in the return ( in return only one column is provided to show the challan details for Jan to March tax payment)