Service tax- penalty applicability

Dear friends,

If the Service Provider has registered for more than one service,he has to file separate return for each serive.

If the Service Provider failed to furnish half yearly return within the stipulated time i.e 25th of the following half year he has to pay penalty.

Now my doubt is, whether the penalty has to pay on each service(return) or for this purpose all the services are treated as single return.

For eg: X ltd registered for 10 servies. X ltd has not filed any return. Penalty Rs 20,000/-

Penalty if 10 services are trated as separate return for penalty purpose i.e (10*20000)   Rs 2,00,000/-

penalty if 10 services are treated as single return for penalty purpose           (1*20,000)   Rs 20,000/-

Please quote section or Rule, if any.

With Best Regards,

Kiran Kumar V