2013 (8) TMI 863

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..... boating arrangements by the hotel where they are accommodated, attract luxury tax. The appellants contend and it is argued by the learned senior counsel appearing for them 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. According to the appellants, that term takes in only accommodation for residence and other amenities and other services provided in a hotel and the aforesaid charges are not received for any luxury provided in the hotel. It is pointed out that the term is defined to mean what it says and therefore, it cannot be extended beyond. It is further argued that the .....

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..... f this court in Kovalam Ashoka Beach Resort v. Sales Tax Officer 14 KTR 417, has dealt with all the issues arising for decision, independent of precedent law as well. It was pointedly noted by the learned judge that the contention of the petitioners who are now the appellants before us, is that the charging section provides for rate of luxury tax dependent on the rates charged for accommodation for residence and other amenities and services provided in the hotel and that, therefore, only such of the amenities and services covered by standard rates charged from every customer in the hotel are covered by luxury tax. The plea that ayurvedic treatment, laundry, and boating are optional services and therefore, not covered by charging section, ha .....

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..... ain, but would be dependent upon the consumption and enjoyment of the luxuries as may be made available, that is not a ground to exclude any particular amenity or service from the purview of the terms "luxury" and "luxury provided in a hotel" as defined in the Act. No such exclusion is possible merely on the plea that it is not part of the accommodation for residence and is not such amenity or service as is intricately connected with the accommodation for residence. The statutory provisions in hand do not attempt any such restrictive construction. The term "luxury provided in a hotel" is defined to mean accommodation for residence and other amenities and services provided in a hotel excluding the items mentioned in section 2(f). The use of .....

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