Penalty on service tax

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penalty levied for late filing of service tax return for three different  services  , how to bifurcate the penalty among 3 different services , since each service has different accounting codes , how to pay such penalty by G A R 7

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Firstly, I fail to understand as to how can there be 3 different penalties for 3 different entries for late filing, as only one return is filed for all the services.

 

However, there is no such requirement to bifurcate the penalties for different returns while making their payment. However, one should make appropriate disclosure in the Service tax returns.


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