Service tax

Hotel service not chargeable under Service tax provisions. Hence no need to register. Input service credit will lapse in your case

If your hotel is going to provide services like Mandap Keeper Service, Convention service , Catering Service or Banking and Other Financial Service(Forex dealing) in future then you may think of taking registration and utilise all your cenvat credit accumulated at this stage.

registration not needed dude

Thanks dude.......................................