Section 5(2) in Andhra Pradesh Tax on Luxuries Act, 1987
(2)Where, in addition to the charges for [luxury provided in a hotel or a corporate hospital] [Substituted by Act No.28 of 1996, w.e.f. 1.8.96.] service charges are levied and appropriated by the proprietor and not paid to the staff over and above the wages or salaries, then such charges shall be deemed to be part of the charges for [luxury provided in a hotel or a corporate hospital] [Substituted by Act No. 28 of 1996, w.e.f. 1.8.96.]
