TaxTMI 
TaxTMI 
Sir,
Please just clarify code for service tax with penalty and excise duty with penalty with respect to pre deposit code for filing appeal before the tribunal.
please provide.
code of Service Tax
09 Feb 2015 
2 Replies 
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Service tax accounting codes: penalty payments must follow service-specific accounting heads per notification annexure.
For excise duty penalty pre-deposit payments use OTHER RECEIPTS - 0380087. For service tax penalty pre-deposit payments use the service specific accounting heads listed in the annexure to Notification No. 48/2012-ST dated 30-11-2012; the accounting code for a service tax penalty therefore depends on the particular taxable service and must be selected from that annexure. (AI Summary)
For excise duty penalty pre-deposit payments use OTHER RECEIPTS - 0380087. For service tax penalty pre-deposit payments use the service specific accounting heads listed in the annexure to Notification No. 48/2012-ST dated 30-11-2012; the accounting code for a service tax penalty therefore depends on the particular taxable service and must be selected from that annexure. (AI Summary)