TaxTMI 
TaxTMI 
2016 (7) TMI 75
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....ibunal, Additional Bench, Palakkad dismissing appeals filed by it challenging the appellate order passed by the second respondent confirming the orders of assessment passed under the Kerala Tax on Luxuries Act, 1976 ('the Act' for short) with modifications. A reading of the order passed by the Tribunal shows that the said order was passed rejecting the contention of the petitioner that it is a hospital as defined in Section 2(d)(e) of the Act and holding that it is a hotel as defined in Section 2(e) of the Act. 2. We heard the learned Senior counsel for the petitioner and the learned Government Pleader appearing for the respondents. 3. Briefly stated the facts of the case are that, the petitioner company has an establishment which....
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....ospital has been defined as accommodation for residence for use of amenities and services provided in a hospital at the rate of charges of which, excluding the charges of food, medicine and professional services, is Rs. 1000/-per day or more. He has also invited our attention to Section 4(e) of the Act providing that in respect of a hospital, levy and collection of tax shall be for charges of accommodation for residence for use of amenities and services at the rate of 10% per room where the gross charges, excluding charges of food, medicine and professional services, is Rs. 1,000/- per day or more. The counsel contended that these provisions were introduced to the Act with effect from 01.04.2008. Therefore, according to him, the aforesaid j....
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....and card room. (c). Internet and personal laundry services. (d). Billiards room and facilities for pedicure and manicure. (e). Exotic herbs and vegetable garden. (f). Yoga and mediation centre. (g). Variety of sightseeing and cultural programmes. (h). Fully equipped conference hall, board room and art gallery. (i). workshop and training on panchakarma and Ayurveda. (j). Services of astrologer and palmist. 12. After referring to the aforesaid facilities provided, Tribunal has answered the petitioner's case that the aforesaid facilities are provided to solve the health problems of the present day population, thus:- "But satellite TV and direct dial phones,refrigerators, swimming pool, tennis court, badminton co....
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....the Panchayat is concerned, Tribunal held that these licenses entitled the petitioner to run a canteen, hospital and to store and sell Ayurvedic medicines in the buildings specified therein. After recognizing this, Tribunal found that it did not mean that in "the entire 50 acres of bush greenery with 30 exclusive villas", an Ayurvedic Hospital was functioning. Therefore, Tribunal concluded that this is a case where an Ayurvedic Centre is also functioning within a health resort for providing Ayurvedic treatment. 16. Tribunal found that different tariff is fixed for accommodation with single occupancy and double occupancy, which is not the practice in a Hospital. Tribunal also found that the charges for each Ayurvedic package is pre-fixed de....
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....he package opted. 18. Tribunal has also gone into the details of Ayurveda packages and leisure packages and found that the charges realized differs depending upon the type of villa, one has opted for. Tribunal has given the details of the charges collected and found that the lion portion of the package is related to the room rent alone. 19 Section 2(e) defines 'hotel' as a building or part of a building where residential accommodation by way of business is provided for monetary consideration and includes a lodging house. The expressing "luxury provided in a hotel" is defined in Section 2(f) of the Act to mean accommodation for residence or use and other amenities and services, provided rupees one hundred and fifty or more, is char....