I have to file ST Return for oct-mar'12 and last date for the same has already been over. Now we are liable to pay Rs.500/- (upto 15 days case) as penalty. Now My question is, what is the code for penalty? We come under service "AIR TRANSPORT OF PASSENGERS" whose code is '00362" and if we fail to pay the S.tax in time, we are to pay interest under code "00363". Now pls let me know if I should pay penalty for late filling of return under this code only (00363) or is there any other code for penalty on late filling of service tax return?