TMI Blog2022 (4) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... in the writ petition which deals with the circular in question. List the writ appeal along with the batch on 9-12-2021. - W.A. No. 2592 of 2021 and C.M.P. No. 16886 of 2021 - - - Dated:- 7-10-2021 - Mr. T.S. Sivagnanam and Mr. Sathi Kumar Sukumara Kurup, JJ. ORDER This appeal by the Union is directed against the order dated 1-7-2021 in W.P. No. 5518 of 2020. 2. A batch of writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is subjected to GST and transaction value would be the entire amount contributed towards the maintenance charges. The transaction value cannot be bifurcated. Since no exemption is granted when the amount exceeds ₹ 7500/- the entire transaction value would be subjected to tax. 2. The word upto can be interpreted in both ways. It could either mean exemption is granted only when the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the said notification. 3.2 Exemption granted under GST is merely the adoption of the above mentioned exemption under Service Tax. 4. The exemption is intended for middle class and not for the owners of luxury apartments. The legislative intention could be seen in the Budget speech 2012-13 where the exemption for the monthly charges payable by a member to housing society was raised f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Senior Standing Counsel is directed to serve one set of appeal papers to the Learned Standing Counsel who is accepted notice for the respondents. 4. Post these appeals on 9-12-2021. Interim Order Since the circular has wider ramification, that portion of the order passed in the writ petitions, shall remain stayed until further orders. 3. Following the above order, the writ appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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