Service Tax on Hotel Accomadation

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Service Tax on Hotel Accomadation
By: - kalyanaraman Venkatraman
Service Tax
Dated:- 14-4-2011

Finance Bill 2011 has imposed service tax on hotel accomadation, kindly let me know the constitutional validity of the same with referance to the following provision. Article 246(1) of the constitution of India states that parliament has exclusive powers to make laws with respect to any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of matters specified in List I in the Seventh Schedule to Constitution (Called Union List) as per articles 246(3) state government has exclusive powers to make laws for state with respect to any matter specified in List II of seventh schedule to constitution. i) Entry No 92C in List I (Union List) empowers central Government impose tax on service. ii) Entry No.62 in List II (State List) empower .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s state government to impose tax on, Luxuries, including taxes on entertainment, amusements, betting and gambling Since the state government imposing luxury tax on room rent as per the power given in Entry No.62 of List II of Seventh Schedule, whether central government can impose service tax on the same base amount? Further the Service tax on letting of immovable property is imposed by the cent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ral government where as the power is given to state government in Entry No 49 in List II of seventh schedule - Taxes on Land and Building and the constitutional validity of the matter is pending before the Supreme Court. Home Solutions Retails India Limited Vs Union of India. Kindly share your views. Reply By satish nair as = I have to add my two bit that in renting of immovable property expla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nation given therein ... does not include building used for residential purposes and accomodation including hotels, hostels etc. This has not been withdrawn till date. Dated: 15-4-2011
Scholarly articles for knowledge sharing by authors, experts, professionals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X