Section 4(2) in Karnataka Tax on Luxuries Act, 1979
(2)Where, in addition to the charges for luxury provided in a hotel, service charges are levied and appropriated to the proprietor and not paid to the staff, then, such charges shall be deemed to be part of the charges for luxury provided in the hotel.[xxx] [Omitted by Act 26 0f 2004 w.e.f. 7.6.2004]
