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Service tax on rent and interest

This query is : Resolved 

07 August 2014 Sir,
They registered as Accommadation in Inn,hotel etc

07 August 2014 Rent received in ist qtr i.e. ending 30.06.2014 =5,00,000
Service tax to be paid by 05.07.2014 as per Rule 6 of Serviec tax Rules= 5,00,000*12.36%=61800
Interest to be paid under section 75=61800*15%*36/365=914/-
Penalty to be paid under section 76=higher of
(i) 100*36 days=3600 or
(ii) 1/100*61800*36/30=741.6
So Penalty comes out to Rs 3600

Amount to be paid on 10.08.2014=61800+914+3600=66314

Please mention as to under which service you are registered so that to avail abatememt.


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