https://www.taxtmi.com/caselaws?id=456198 Under the Kerala Tax on Luxuries Act, the taxable base for hotel luxury tax was treated as extending beyond room accommodation to guest amenities and services that add comfort or pleasure. Charges collected by the hotel for boat hire, taxi hire and ayurveda treatment were stated to remain includible even where the actual service facility operated outside the hotel premises, because the hotel recovered those amounts as part of the luxury provided to guests; the later insertion of section 4(2) was described as clarificatory. Laundry charges were also treated as falling within the tax net on the footing of prior precedent. en-us Tue, 18 Sep 2018 00:00:00 +0530 Sat, 06 Jul 2024 06:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456198 Under the Kerala Tax on Luxuries Act, the taxable base for hotel luxury tax was treated as extending beyond room accommodation to guest amenities and services that add comfort or pleasure. Charges collected by the hotel for boat hire, taxi hire and ayurveda treatment were stated to remain includible even where the actual service facility operated outside the hotel premises, because the hotel recovered those amounts as part of the luxury provided to guests; the later insertion of section 4(2) was described as clarificatory. Laundry charges were also treated as falling within the tax net on the footing of prior precedent. Case-Laws Indian Laws Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456198