Service tax

There is so such thing called threshhold limit.

Service tax is charged at the applicable rate on value of all taxable service provided or agreed to be provided by one person to another in the taxable territory.

In case of Restaurant services, only AC restaurant fall under ambit of Service tax which is to be paid at the applicable rate on 40% of the total value. 

You may get SSP exemption of Rs 10 lakh in current year if your taxable turnover from one or more locations in the previous year does not exceed Rs 10 lakh.

Where your turnover exceeds Rs 900000 in the current year, you are required to get yourself registered under Service Tax within 30 days.

Note that this is based on my understanding. Feel free to Contact for more clarifications.