Service registration for non ac restaurants

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 June 2016 Service Tax Registration is done for non AC restaurant services. My question is whether we have to file the ST Returns by claiming exemptions or we have to cancel the registration.
Please suggest us.
Thank You in advance

CA Saurabh Singh

CA Saurabh Singh (Expert)
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17 June 2016 Hi,
Non Ac restaurant are exempt from service tax, you must have taken registration under AC restaurant.
However there are various disputes that even though there is non filling of NIL return can penalty be imposed.
In order to avoid hardship people generally file NIL return.
So it is better to surrender your registration