Case Law Details
Case Name : State of Kerala Vs M/s M. Far Hotels Ltd. (Kerala High Court)
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State of Kerala Vs M/s M Far Hotels Ltd. (Kerala High Court)
Charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and Convention Centre within the hotel attract luxury tax
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 n...
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