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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Challenge to the luxury tax is levied on the hospitals - any ...

VAT and Sales Tax

November 25, 2015

Challenge to the luxury tax is levied on the hospitals - any facility like the air-conditioner and television provided to the patient or his attendant in a private hospital should definitely be construed as a luxury and liable for luxury tax. - HC

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  1. Levy of Luxury Tax - charitable trust - running a Dharmashala incidental to its main activity of running a hospital - not liable to luxury tax - HC

  2. Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional - levy is valid - HC

  3. Short-term accommodation in hotel - State government has exclusive power to levy luxury tax - levy of service tax is unconstitutional - HC

  4. Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC

  5. Luxury Tax - the finding of taxability of renting of “lawn” by the assessee is correct - HC

  6. Levy of service tax on bill discounting facility - collection of interest, against bill discounting facility - this activity is exempted from service tax - AT

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  10. Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club -...

 

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