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2008 (12) TMI 202 - AT - Service TaxMeaning and Scope of input services - The words - "directly or indirectly in or in relation to the manufacture of finished products" - in the definition of 'input service' have to be given very wide meaning and would cover telephone service, courier service and insurance service, Since the inclusive part of the definition of 'input service' also covers - "services used in relation to………. activities relating to business, such as accounting, auditing, financing……." and since use of the words - 'such as' after 'services used in relation to activities relating to business' indicates that the list of services of this category is not exhaustive, the 'banking services' would also be covered by the definition of 'input service' - stay granted
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