TMI Blog2017 (1) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... been mentioned in inclusive part of the definition, so also it would include the services attendant to such sales promotion, for example, renting of regional sales office, procuring orders and so on. When the services disputed in this case viz. Business Auxiliary Service relating to sales commission are not specifically excluded by the exclusion portion of the definition and in any case they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iary Service availed by them relates only to sales commission paid to the agents for sales promotion purposes . Hence the service is an eligible input service for the purpose of Rule 2(l) as even inclusive part of definition included sales promotion . 3. On the other hand, Ld. A.R reiterated the correctness of the impugned order. 4. Heard both sides and gone through the records. 5. Defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AIR 2007 SC 2320 , the Hon ble Court held that on the other hand, when the word includes is used in the definition, the legislature does not intend to restrict the definition; makes the definition enumerative but not exhaustive. That is to say, the term defined will retain its ordinary meaning but its scope would be extended to bring within it matters which in its ordinary meaning may or may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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