Whether tax can be levied in the case of an existing CHS wherein CC has already been issued and which is proposing to construct club house for its members?
Looking to the wordings of clause zzzzu, it appears that ST can be levied in such cases also. It should be noted that the said clause refers to “builder” and the said term has not been defined. Secondly, it does not provide for any time limit for receipt of money as in the case of Explanation under clause zzzh or zzq. And more importantly service as defined under clause zzzzu is independent of the clauses zzzh and zzq. They do not have any relationship as such. Therefore, for the purpose of clause zzzzu, CC is not relevant at all. Whether it has been issued or not, ST will have to be paid.
