2022 (4) TMI 976

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....st the order dated 1-7-2021 in W.P. No. 5518 of 2020. 2. A batch of writ petitions were allowed filed by various Residents' Welfare Associations. Two appeals were filed by the Union in W.A. Nos. 2318 and 2321 of 2021, wherein the respondents were the Residents' Welfare Associations who were the writ petitioners in the batch and on 9-9-2021, the writ appeals were admitted and noting that th....

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....'upto' can be interpreted in both ways. It could either mean exemption is granted only when the transaction value is less than Rs. 7500/- or exemption is granted only for Rs. 7500/- when the transaction value is more than 7500/-. 3. Under the negative list approach, with effect from 1 July, 2012, Notification No. 25/2012-S.T. [Sl. No. 28(c)] provides for exemption to service by a RWA....

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....een in the Budget speech 2012-13 where the exemption for the monthly charges payable by a member to housing society was raised from Rs. 3000 to Rs. 5000. While discussing about Affordable Housing Scheme, it was said that the said proposal is to make the life of those who own an apartment a little easier. Therefore, no exemption is applicable when the monthly contribution exceeds Rs. 7500." ....