Late filing fee for st3

 The codes are being described in the link

https://www.simpletaxindia.net/2010/07/service-tax-accounting-codes-new.html

NOTE: The Other receipts are penalities, late fees etc

The old accounting codes as referred above in the link was discontinued from 01-07-12 but has been restored vide circular no. 165/16/2012-ST dated 20-11-2012 with the exeption that a new specific sub-head has been created for payment of 'penalty' and 'other receipts' shall be used only for payment of 'interest' (Para 3 of the circular)

https://www.servicetax.gov.in/circular/st-circular12/st-circ-165-2012.htm

Download annexure at the bottom of the link and select accounting code for penalty for the service provided by you.