03 July 2012
sir an assesee is having a guest house and now wants to give a hall in basement for social or business get together or meetings etc. In this case does it require to have separate service tax registration number for both services or only one for both.And under which service it will be taxable.
04 July 2012
With implementation of taxation based on negative list. there is no need to take separate registration. You are seems to be cover under bundled services by way of supply of food or any other article of human consumption together with renting of such premises. therefore, your taxable values comes to 70% after 30% abatement.