Ayurvedic Treatment Incidental to Resort Facilities Attracts Luxury Tax: Kerala HC

Keraleeyam Ayurvedic Resort Vs Commercial Tax Officer (Luxury Tax) (Kerala High Court) In the case of Keraleeyam Ayurvedic Resort vs. Commercial Tax Officer (Luxury Tax), the Kerala High Court upheld the earlier decisions of the assessing authorities, tribunal, and single judge, affirming that the resort’s services, including Ayurvedic treatment, were subject to luxury tax. The appellant, operating as an Ayurvedic hospital and resort, argued that the Ayurvedic treatment was the primary service, with accommodation being ancillary. However, the tax authorities and appellate bodies found that t...