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2011 (5) TMI 130 - AT - Service TaxDemand - Consulting Engineer - circular No. 79/9/2004-ST, dated 13-5-2004 - This rule of ejusdem generis reflects an attempt "to reconcile incompatibility between the specific and general words in view of the other rules of interpretation that all words in a statute are given effect if possible, that a statute is to be construed as a whole and that no words in a statute are presumed to be superfluous - it was under bona fide belief that the activities carried out by it being supply of manpower for commissioning or installation and that of imparting training, will not be covered by the activities of 'Consulting Engineer' as per the definition contained in Chapter 5 of Finance Act, 1994 - Decided in the favour of the assessee
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