Facts: 1. Business : Air Conditioned Restaurant 2. Commencement : June 2015. 3. Date of ST 2: 17 Feb 2016.
Questions: 1. Retrun for which period should be filed? a. Jan - Feb - Mar 2016 b. 17-02-2016 till March 216 c. From june 2015 to March 2016.
Fact: 1. Turnover: Till Feb 2016 : Take away (Parcel) - 22.07 lakhs and Dine in- 7.39 Lakhs Feb and Mar : Take away (Parcel) - 5.01 Lakhs and Dine in- 1.90 lakhs 2. I have not charged service tax from customers in my invoices. 3. The Service Tax Department of Chandigarh vide its letter C.No. ST-20/STD/Misc./Sevottam/62/12/4693 dated August 13, 2015 (“the Clarification”) has clarified that free Home delivery/ Pick-up of food is not liable to Service tax. Hence, I am covered by SSI exemption under notification 33/2012.
Question: 1. In return, which amount should be reflected? a. Dine in + take away parcels b. Only Dine in.
28 June 2016
Thank you very much. Please also tell me sales of which period to be mentioned.?
a. from commencement ie June 2015.
b. from 17 Feb till 31st march.
c. Jan feb mar.
CAclubindia
