https://www.taxtmi.com/caselaws?id=263213 A revisional authority cannot invoke suo motu revision to revive a matter after the reassessment period under the statute has expired; limitation on the assessing power also constrains revision, and the revisional action was therefore impermissible. On luxury tax, the levy on "luxury provided in a hotel" extends beyond amenities physically located inside the hotel building: services such as vehicle hire, boat hire, trekking and sightseeing, when arranged and billed by the hotel for guests, form part of the taxable luxury unless the statute specifically excludes them. The later proviso excluding certain outside services was treated as an exclusionary amendment, not a mere clarification. en-us Wed, 26 Feb 2014 00:00:00 +0530 Fri, 28 Aug 2015 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263213 A revisional authority cannot invoke suo motu revision to revive a matter after the reassessment period under the statute has expired; limitation on the assessing power also constrains revision, and the revisional action was therefore impermissible. On luxury tax, the levy on "luxury provided in a hotel" extends beyond amenities physically located inside the hotel building: services such as vehicle hire, boat hire, trekking and sightseeing, when arranged and billed by the hotel for guests, form part of the taxable luxury unless the statute specifically excludes them. The later proviso excluding certain outside services was treated as an exclusionary amendment, not a mere clarification. Case-Laws VAT and Sales Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263213