https://www.taxtmi.com/acts?id=6580 The Board initially treated luxury tax and similar state levies as part of room charges for determining the Expenditure-tax Act's applicability while excluding such taxes from chargeable expenditure. After an appellate contrary finding, the Board withdrew its earlier circulars and accepted that luxury tax is not to be included in computing room charges, altering which hotels fall within the Act. Separately, exemptions were confined to persons under the Vienna Conventions, with prior broader administrative exemptions narrowed following legislative amendment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 17:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6580 The Board initially treated luxury tax and similar state levies as part of room charges for determining the Expenditure-tax Act's applicability while excluding such taxes from chargeable expenditure. After an appellate contrary finding, the Board withdrew its earlier circulars and accepted that luxury tax is not to be included in computing room charges, altering which hotels fall within the Act. Separately, exemptions were confined to persons under the Vienna Conventions, with prior broader administrative exemptions narrowed following legislative amendment. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6580