Section 2(1)(a) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(a)[ "business" includes the activities of providing residential accommodation or any place for the purpose of organising parties, ceremonies or functions and any other service in connection with, or ancillary to, such activities for monetary consideration, whether or not such activities are carried on with motive to make gain or profit and whether or not any gain or profit accrues from such activities;] [Substituted by Rajasthan Act No. 4 of 2007, dated 7.4.2007.]