https://www.taxtmi.com/article/detailed?id=12779 Luxury tax attaches to the enjoyment of a luxury provided by a proprietor; where on site Ayurveda and beauty parlour services are actually rendered and invoiced by independent third party operators, those receipts reflect independent provision and the hotel's revenue sharing is to be treated as rent for letting space. Charges for convention centre use are taxable only insofar as the statutory levy expressly covers that category, and a substantive amendment introducing such a levy applies prospectively from its effective date. en-us Tue, 09 Jul 2024 12:43:49 +0530 Tue, 09 Jul 2024 12:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12779 Luxury tax attaches to the enjoyment of a luxury provided by a proprietor; where on site Ayurveda and beauty parlour services are actually rendered and invoiced by independent third party operators, those receipts reflect independent provision and the hotel's revenue sharing is to be treated as rent for letting space. Charges for convention centre use are taxable only insofar as the statutory levy expressly covers that category, and a substantive amendment introducing such a levy applies prospectively from its effective date. Articles Value Added Tax - VAT and CST Tue, 09 Jul 2024 12:43:49 +0530 https://www.taxtmi.com/article/detailed?id=12779