Whether routine maintenance expenses incurred by the existing CHS will also be covered under this clause?
The word used is “development”. It does not cover the case of expenses incurred by CHS for routine repairs and maintenance of the building. No definition of the activities covered within the term “development” has been provided. Hence, one will have to go by its dictionary meaning. Secondly, the amount collected by the CHS towards maintenance etc. is governed by clause viz. Club or Association Service. The said clause being specific clause, covering the services in this respect, the question of levying tax under clause zzzzu will not arise.
