Filing of Monthly Luxury Tax Returns

Filing of Monthly Luxury Tax Returns

Luxury Tax is an indirect statutory tax, imposed primarily on the services offered at hotels, spas and resorts. It is not applicable for food and beverages served at hotels and other locations. According to the Luxury Tax Act, Luxury means a service or Commodity that is specified as ministering comfort, enjoyment or pleasure to a persons life. Even though, a person may not like a particular hotel or accommodation as per Luxury Tax Act and State Luxury Tax Rate he/she has to pay the respective taxes involved.