Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1723 - AT - Service TaxClassification of Services - use of cranes and torex with operator, manpower and supervision, either on single use basis or on monthly or specified period basis - whether classified under Business Support Service or Supply of Tangible Goods service? Held that:- Though the definition of BSS is no doubt an inclusive definition, it only means that the type of activities that would come within the fold of that category will necessarily have to be of the kith and kin or similar to the examples listed therein - Thus, for any other activity to find a fit within this definition of ‘BSS‛ such activity should pertain to the same class or category or genus as the list of examples given in the definition. This is the basic all important maxim of ejusdem generis. By no stretch of imagination can renting of cranes be called an activity of the same genre as the other examples listed in the definition of ‘Business Support Service‛ in Section 65 (104c) of the Act - appeal allowed - decided in favor of appellant.
|