Hello Everyone,
In the union budget 2013-14 service tax is imposed on restaurant having AC facility. My question if the restaurant is having both AC section and Non-AC section, then service tax should be levied only on the food bills raised in AC section or on both AC and Non-AC section? To caculate turnover limit for registration under service tax i.e. Rs 9,00,000 and Basic exemption limit of Rs 10,00,000 do we have to consider total turnover of both AC and Non-AC sections or only AC sections? Kindly clarify. Please give reference of notifications if any in this regard.
Regards,
Satya
CAclubindia
