https://www.taxtmi.com/caselaws?id=308223 Internet facility provided by a hotel to its guests was treated as outside the scope of luxury tax, following earlier rulings that such service is akin to a telephone facility and does not amount to "luxury" under the relevant provision. The Court noted that internet access had become a basic necessity, so the addition on that count could not be sustained. Once the substantive levy failed, the revised rate issue and the consequential penalty also could not survive. The impugned assessment, appellate and revisional orders were therefore set aside. en-us Thu, 03 Mar 2022 00:00:00 +0530 Wed, 07 Jun 2023 21:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308223 Internet facility provided by a hotel to its guests was treated as outside the scope of luxury tax, following earlier rulings that such service is akin to a telephone facility and does not amount to "luxury" under the relevant provision. The Court noted that internet access had become a basic necessity, so the addition on that count could not be sustained. Once the substantive levy failed, the revised rate issue and the consequential penalty also could not survive. The impugned assessment, appellate and revisional orders were therefore set aside. Case-Laws Indian Laws Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308223