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Goods and Services Tax

Luxury tax on services at Ayurveda Centre, Beauty Parlor & Convention Centre within hotel

Case Law Details

Case Name
State of Kerala Vs M/s M. Far Hotels Ltd. (Kerala High Court)
Date of Judgement/Order
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Advertisement 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 th...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,884

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