https://www.taxtmi.com/article/detailed?id=699 The term includes in service tax definitions functions as a term of enlargement, extending statutory categories beyond their ordinary meaning to capture analogous or connected services. Items listed in an inclusive definition are prima facie covered but must retain a reasonable nexus with the core concept; the expansion cannot subsume matters wholly alien to the basic definition. Judicial authorities cited treat "include" as importing addition and broadening interpretation clauses rather than restricting them. en-us Sat, 27 Feb 2010 00:00:00 +0530 Sat, 27 Feb 2010 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=699 The term includes in service tax definitions functions as a term of enlargement, extending statutory categories beyond their ordinary meaning to capture analogous or connected services. Items listed in an inclusive definition are prima facie covered but must retain a reasonable nexus with the core concept; the expansion cannot subsume matters wholly alien to the basic definition. Judicial authorities cited treat "include" as importing addition and broadening interpretation clauses rather than restricting them. Articles Service Tax Sat, 27 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=699