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2013 (8) TMI 863 - KERALA HIGH COURTInterpretation of the term "luxury" - appellants contend that the laundry charges, charges received for boating and ayurvedic treatment charges do not come within the purview of "luxury provided in a hotel" as defined in section 2(f) of the Kerala Tax on Luxuries Act, 1976 - Held that:- Single judge has rightly concluded that all what the charging section says is that the rate of tax will have to be determined by taking into account the total charges recovered and tax will be payable only on such amount irrespective of whether rent, amenities and services are separately charged or not. The learned single judge was justified in holding that the Act does not make any difference as to whether charges for services and amenities are combined with rent or such charges are separately collected in addition to rent. The finding that the services rendered in a hotel need not necessarily mean services provided in the hotel building, but include services arranged by the hotel to its customers, though the service is rendered outside the hotel premises cannot also be found fault with. - Decided against assessee.
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