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2016 (10) TMI 1185 - HC - VAT and Sales TaxLevy of Luxury Tax - Validity of assessment order - penalty - proceedings were taken by the assessing officer alleging escapement of turnover of service tax on the ground that during the period 2004-05 and 2005-06, certain service charges were collected, but tax was not paid - Kerala Tax on Luxuries Act, 1976 - Held that: - the issue is well covered on a bare reading of the provision itself, which gives a clearly indication that luxury tax can be levied on the services as stated by the assessing officer in Ext.P1 order. It is clear that other than the charges for food and liquor, all other services are liable to be taxed. That apart, the assessee in the bills had clearly indicated that they have collected service charges in addition to the charges for liquor. There is no deliberate attempt on the part of the respondent in not paying the tax and it had occurred only on account of mistake of the factual circumstances involved in the matter - penalty not leviable. Petition disposed off.
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