https://www.taxtmi.com/article/detailed?id=140 The phrase any person in service tax is given an expansive, context dependent meaning: "any" denotes one, some, many or all, while "person" includes natural and juristic entities such as individuals, HUFs, firms, companies, associations, cooperative societies, trusts, local authorities and other artificial juridical persons. Read together, any person broadly captures providers and recipients of taxable services, subject to contextual limitations or express statutory exclusions. en-us Tue, 19 Aug 2008 00:00:00 +0530 Mon, 16 Nov 2009 09:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=140 The phrase any person in service tax is given an expansive, context dependent meaning: "any" denotes one, some, many or all, while "person" includes natural and juristic entities such as individuals, HUFs, firms, companies, associations, cooperative societies, trusts, local authorities and other artificial juridical persons. Read together, any person broadly captures providers and recipients of taxable services, subject to contextual limitations or express statutory exclusions. Articles Service Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=140