TaxTMI 
TaxTMI 
2022 (3) TMI 1531
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....des the internet facility. The said internet facility provided for the assessment years 2008-09 and 2009-10 has been now levied luxury tax by the impugned orders dated 31.10.2013 by the Assessing Authority and when the said order was appealed, the same also has been confirmed by the order of the Appellate Authority dated 19.02.2015. As against which, further revision was filed before the Revisional Authority, who also has confirmed the same, by order dated 11.08.2021. Challenging these orders, the present writ petitions have been filed. 3. Heard Mr. K.A. Parthasarathy, learned counsel appearing for the petitioner who pointed out that, the issue as to whether the internet facility provided to the guests of the Hotel concerned like the petit....
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....e Assessing Authority.- Where any proprietor intends to revise any rate of charge for any luxury provided in a hotel, he shall intimate in writing to the assessing authority seven days prior to the date of giving effect to such revised rates. The proprietor shall be liable to pay tax at the revised rate after the expiry of seven days from the date of receipt of such intimation by the assessing authority.' 6. In the present case, admittedly the petitioner has put into operation the revised rates within a period of 7 days and prior to intimation of the revision to the Department. This is not called into dispute by Mr. Haribabu, learned Additional Government Pleader appearing for the respondent. Tax has thus been remitted by the petition....
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....ment year by order dated 04.03.2021, where also another learned Judge has passed the following order: "2. By an order dated 01.11.2019, the demand was set aside with the following observations:- "4. The petitioners' case is that the Internet connection has been provided via telephone that stands specifically excluded from the ambit of 'luxury', as per the definition above. I agree. Moreover, Internet facility can hardly be considered as a luxury and has come to be regarded as a basic necessity, equatable to telephone facility. This addition is deleted. 5. The second addition is made in terms of Section 4-A of the Act. Section 4-A is extracted below: '4-A. Intimation of revised rate to the Assessing Authority.- Wher....
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....lowed. No costs. Consequently, connected miscellaneous petitions are closed." 3. The learned counsel for the respondent/Commercial Tax Department submits that this order was passed on 01.11.2019 and has not appealed against. Considering the same, this Writ Petition stands allowed in terms of the above order. No costs. Consequently, connected miscellaneous petition is closed." 5. Relying upon these decisions, the learned counsel would contend that, the present order passed by the Revisional Authority confirming the order of the Appellate Authority as well as the Assessing Authority imposing the luxury tax on the services of providing internet facility by the hotel concerned i.e., the assessee is unjustifiable or unlawful and therefore, th....