Service tax return query : restaurants

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This query is : Resolved

SHIVANG (Querist)

28 June 2016 Dear Professionals,

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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 June 2016 In return only dine in should be reflected.

SHIVANG

SHIVANG (Querist)

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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

30 June 2016 Sales for 6 months from Oct to March to be shown and claim exemption as per NN 33/2012.

SHIVANG

SHIVANG (Querist)

21 July 2016 Dear Sir, Can you please provide me relevant Valuation rule or section for not paying tax on Parcel Service?