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TMI Blog2018 (9) TMI 2143X X X X Extracts X X X X X X X X Extracts X X X X ..... ot provided from the hotel. The assessee then claimed that ayurveda charges are with respect to the facilities offered by a unit situated in a separate building, which has been leased out to one Ayurveda Doctor. However, it is clear that the petitioner-hotel owns the building and lease has been granted to the Doctor for providing ayurveda treatment facilities to the guests, for which charges are taken by the hotel and which is included in the total amounts received. The Assessing Officer was perfectly right in having computed, along with the charges for accommodation, for the purpose of levying luxury tax, charges for other amenities and services provided in a hotel in addition to the accommodation provided. Appeal of Revenue allowed. - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is against the deletion of the said charges from the computation of the receipt of charges for provision of income. 3. The Writ Petition of the assessee is with respect to the laundry charges, on which the Tribunal found against the assessee, relying on the decision reported in Kovalam Ashok Beach Resort v. Sales Tax Officer, (2006) 14 KTR 417 (Ker). We do not think there is any scope for taking a different view insofar as the laundry charges are concerned. We hence respectfully follow the decision in Kovalam Ashok Beach Resort and dismiss the Writ Petition of the assessee. 4. As to the other charges of boat hire, taxi hire and ayurveda treatment, we need only refer to the decision of another Division Bench reported in Brunton Boaty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer's volition and requirement. While that event would not be certain, but would be dependent upon the consumption and enjoyment of the luxuries as may be made available, that is not a ground to exclude any particular amenity or service from the purview of the terms 'luxury' and 'luxury provided in a hotel' as defined in the Act. No such exclusion is possible merely on the plea that it is not part of the accommodation for residence and is not such amenity or service as is intricately connected with the accommodation for residence. The statutory provisions in hand do not attempt any such restrictive construction. The term 'luxury provided in a hotel' is defined to mean accommodation for residence and other amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided in the hotel building, but include services arranged by the hotel to its customers, though the service is rendered outside the hotel premises cannot also be found fault with. 5. The above paragraphs specifically answer the questions posed before us insofar as the boat hire charges, taxi hire charges and ayurveda treatment charges said to be facilities availed outside the premises of the hotel. It cannot at all be contended that the charges were not received by the hotel and the services were also not provided from the hotel. The learned Counsel for the assessee then claimed that ayurveda charges are with respect to the facilities offered by a unit situated in a separate building, which has been leased out to one Ayurveda Doctor. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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