Section 3(3) in The Maharashtra Tax on Luxuries Act, 1987
(3)Where, in addition to the charges for luxury provided in a hotel, services charges are levied and appropriated by the hotelier and not paid to the staff, then such charges shall be deemed to be part of the charges for luxury provided in the hotel.[* * *] [Sub-section (4) was deleted by Maharashtra 24 of 1990, Section 22(b).]
