saravanan (accountant) (111 Points)
14 May 2012Dear 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
Pinky Agarwal
(Chartered Accountant)
(426 Points)
Replied 14 May 2012
| Originally posted by : saravanan | ||
 |
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 |
 |
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
