https://www.taxtmi.com/caselaws?id=762883 Charges collected for the use of specialised medical beds in a hospital were held taxable as luxury under the Kerala Tax on Luxuries Act because the facility provided additional comfort and amenities beyond professional medical services, and the statutory exclusion did not cover such receipts. Penalty under Section 17A was set aside because the omission was made under a bona fide belief of non-liability and there was no proof of contumacious or dishonest conduct. Further additions in assessment based on probable omissions and suppressions were unsustainable where the same alleged suppressed receipts had already been quantified, requiring fresh consideration after deleting the impugned addition. en-us Mon, 18 Nov 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762883 Charges collected for the use of specialised medical beds in a hospital were held taxable as luxury under the Kerala Tax on Luxuries Act because the facility provided additional comfort and amenities beyond professional medical services, and the statutory exclusion did not cover such receipts. Penalty under Section 17A was set aside because the omission was made under a bona fide belief of non-liability and there was no proof of contumacious or dishonest conduct. Further additions in assessment based on probable omissions and suppressions were unsustainable where the same alleged suppressed receipts had already been quantified, requiring fresh consideration after deleting the impugned addition. Case-Laws VAT / Sales Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762883