https://www.taxtmi.com/caselaws?id=375532 An auditorium rented for public or private functions can fall within the Kerala Tax on Luxuries Act, 1976 where the statutory definition of luxury includes accommodation for use, not only residential accommodation. The charging and computation provisions also extend to convention centres, halls, kalyanamandapams and auditoriums, with tax computed on charges for accommodation, amenities and services. On that reading, rental receipts for use of an auditorium are taxable under the Act, and the statutory mechanism is workable for levy on such use-based accommodation. en-us Mon, 02 Jul 2018 00:00:00 +0530 Thu, 21 Feb 2019 06:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375532 An auditorium rented for public or private functions can fall within the Kerala Tax on Luxuries Act, 1976 where the statutory definition of luxury includes accommodation for use, not only residential accommodation. The charging and computation provisions also extend to convention centres, halls, kalyanamandapams and auditoriums, with tax computed on charges for accommodation, amenities and services. On that reading, rental receipts for use of an auditorium are taxable under the Act, and the statutory mechanism is workable for levy on such use-based accommodation. Case-Laws VAT and Sales Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375532