https://www.taxtmi.com/caselaws?id=200138 Service charges separately collected from customers using hotel rooms for consumption of liquor were treated as part of the taxable luxury under the Kerala Tax on Luxuries Act, 1976, because the levy extends to accommodation and other amenities or services provided in the hotel, excluding only food and liquor. On that basis, the tax demand was sustained and the assessment and appellate orders were restored. Penalty was not justified, however, because the record did not show deliberate evasion; the non-payment arose from a mistaken understanding of the factual and legal position. The penalty was therefore set aside and the relief granted by the Tribunal was maintained. en-us Fri, 21 Oct 2016 00:00:00 +0530 Thu, 22 Mar 2018 08:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200138 Service charges separately collected from customers using hotel rooms for consumption of liquor were treated as part of the taxable luxury under the Kerala Tax on Luxuries Act, 1976, because the levy extends to accommodation and other amenities or services provided in the hotel, excluding only food and liquor. On that basis, the tax demand was sustained and the assessment and appellate orders were restored. Penalty was not justified, however, because the record did not show deliberate evasion; the non-payment arose from a mistaken understanding of the factual and legal position. The penalty was therefore set aside and the relief granted by the Tribunal was maintained. Case-Laws VAT and Sales Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200138