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2018 (8) TMI 362 - HC - Service TaxInterpretation of statute - agricultural and horticultural activities - Scope of Commercial or Industrial Construction Service - case of appellant is that there is absence of any levy in regard to landscape activity - Held that:- What the assessee/appellant is thus contending is that the parliamentary exclusion of service in relation to agricultural, horticultural, animal husbandry etc. carved out in respect of a distinct item or subject of levy (cleaning activity) ought to be read into as an exclusion of another entry altogether i.e. Section 65(64) of the Finance Act which relates to “management, maintenance or repair” activity - In support of its arguments, the assessee has not relied upon any authority to say that the specific exclusion of one head or one commercial activity can generally be read in relation to other specific heads. Such an interpretation is also not supported by any principle of statutory construction and therefore has to fail. Appeal dismissed - decided against appellant.
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