https://www.taxtmi.com/caselaws?id=755077 Luxury tax applies only where the hotel proprietor actually provides the taxable luxury. Services delivered by independent Ayurveda Centre and Beauty Parlour operators, who billed customers directly, were not taxable against the hotel merely because it received revenue for use of premises. Convention Centre charges were not subject to luxury tax before 1 July 2006 because the subsequent amendment introduced a new substantive levy prospectively. Ejusdem generis could not expand the pre-amendment charging provision. The disputed service charges and pre-amendment Convention Centre receipts therefore remained outside the levy. en-us Tue, 04 Jun 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755077 Luxury tax applies only where the hotel proprietor actually provides the taxable luxury. Services delivered by independent Ayurveda Centre and Beauty Parlour operators, who billed customers directly, were not taxable against the hotel merely because it received revenue for use of premises. Convention Centre charges were not subject to luxury tax before 1 July 2006 because the subsequent amendment introduced a new substantive levy prospectively. Ejusdem generis could not expand the pre-amendment charging provision. The disputed service charges and pre-amendment Convention Centre receipts therefore remained outside the levy. Case-Laws VAT and Sales Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755077