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
| Originally posted by : saravanan | ||
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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 |
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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...
CAclubindia
