Restaurant service

Originally posted by : saravanan
	Dear Sir,     i am  working in Hotel & Restaurant  Basic indhustry in kodaikanal. The Restaurant started in 01-04-12 total tunover now exceed Rs. 10 lac .  I want to know without aircondtion facility restaurant eligle for service tax or not. and suggest me now i can apply service tax reg or not.   pls advuse the issue

As per Notification No. 12/2012 dated 17th March, 2012 "Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other then those having air condition facility and which have a license to serve alcohlic beverages are exempt from service tax."

A person is required to take service tax registration, when his taxable turnover exceeds Rs. 9 lakh.

In your case since your service is not taxable. Therefore you are not required to take service tax registration.

Regards,

Pinky Agarwal...