https://www.taxtmi.com/caselaws?id=251440 Where hostel accommodation and related amenities are supplied as a composite arrangement, the levy under the Kerala Tax on Luxuries Act, 1976 applies if the real nature of the transaction is provision of hotel-like luxury, and separate agreements or monthly billing do not alter that character. The statutory measure may be worked out by apportioning the combined charges on a room-wise, day-wise basis, and the petitioner was treated as liable to tax under the Act. For non-registration, penalty under Section 17 was justified in principle because the non-compliance was found contumacious, but the maximum penalty was considered excessive; the matter was therefore moderated in line with the revised tax liability, with reassessment directed for the earlier period. en-us Mon, 07 Jul 2014 00:00:00 +0530 Mon, 15 Sep 2014 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251440 Where hostel accommodation and related amenities are supplied as a composite arrangement, the levy under the Kerala Tax on Luxuries Act, 1976 applies if the real nature of the transaction is provision of hotel-like luxury, and separate agreements or monthly billing do not alter that character. The statutory measure may be worked out by apportioning the combined charges on a room-wise, day-wise basis, and the petitioner was treated as liable to tax under the Act. For non-registration, penalty under Section 17 was justified in principle because the non-compliance was found contumacious, but the maximum penalty was considered excessive; the matter was therefore moderated in line with the revised tax liability, with reassessment directed for the earlier period. Case-Laws VAT and Sales Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251440