TMI Blog2013 (8) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.A. Nos. 3031 of 2007 & W.A. Nos.37,39,40, 169 of 2008 - - - Dated:- 21-8-2013 - THOTTATHIL B. RADHAKRISHNAN AND RAMAKRISHNA PILLAI A.V., JJ. For the Appellants : Joseph Markose, Senior Advocate For the Respondent : Sebas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atment, boating made available through other tourist service providers and laundry are provided to customers only on their specific demands and therefore, will not come under the general amenities and facilities provided in a hotel. 2. Per contra, the learned Special Government Pleader for the Department of Taxes argued, among other things, that having regard to the definition of the term luxury provided in a hotel under section 2(f) of the Act and the definition of luxury in section 2(ee), the view taken by the learned single judge cannot be criticised. It is argued that the definition luxury provided in a hotel is a self-contained definition and it emphatically takes within its sweep, all amenities and services provided in a hote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ury provided in a hotel in section 2(f) means accommodation for residence and other amenities and services provided in a hotel. When these terms are taken together, the mere prescription that the rate would be per day per room cannot be held to mean that luxury tax is leviable only on rate of charges for accommodation for residence and other amenities and services attached to that room. This will give a restrictive construction for the term other amenities and services and would pin down the luxury tax levy to be confined to the charges for accommodation and amenities and services which would be offered for enjoyment irrespective of the requirement of the customer concerned. In our view, that is not the manner in which the said provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l commodities or services that minister comfort or pleasure. Therefore, all amenities and services provided in a hotel as well as accommodation for residence amount to luxury for the purpose of section 2(ee) and would fall within the term luxury provided in a hotel as defined in section 2(f) of the Act. 5. Hence, the learned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
