Section 4(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(2)Where, in addition ti the charges for luxury provided in a hotel, service 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.[(3) Where Luxury provided in a hotel to any person is not charged at all, or is charged at a concessional rate, then the tax chargeable in the cases of concessional rate shall be based on actual billing and not on fixed and published rates or charges for accommodation and other services as referred to in clause (i) of sub - section (1) of section 2, and in case where luxury is provided free of charge, no tax shall be chargeable] [Substituted by Rajasthan 9 of l997, w.e.f. 30-3-1997.].
