Charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and Convention Centre within the hotel attract luxury tax
Last updated: 03 July 2024
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court, Ernakulam in the case of State of Kerala v. M/s M. Far Hotels Ltd. [O.P (Tax) No. 24 and 28 of 2016 dated June 04, 2024] held that charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and Convention Centre within the hotel attract luxury tax under the Kerala Tax on Luxuries Act, 1976 ("the KLT Act") because the services were not being rendered directly by the taxpayer, a third party was providing services to the customers in the premises of the Taxpayer.
Citation :
O.P (Tax) No. 24 and 28 of 2016 dated June 04, 2024
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Bimal Jain
Published in GST
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