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Dhiraj Gupta (Querist)
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27 December 2013 sir.... pls suggest me dat i opend a new cafeteria whre food will b sold... Suggest me if i need any registration of service tax as well as any other registraion in any ACT. eg. food adultration Act... pls suggest mr sir.. ASAP....

PAWAN KUMAR

PAWAN KUMAR (Expert)
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27 December 2013 As per my view if your cafterial is having the AC or Heating systment in any part of the area, your service would be taxable for which you will have to take service tax registration.
If no AC or Hearing system in your cafteria, your service is exempt as per mega exemption notification 25/2012-ST s.No.19. No need to take service tax registration in this case.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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27 December 2013 Yes, if its an AC Cafeteria....

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