https://www.taxtmi.com/article/detailed?id=921 The doctrine of ejusdem generis confines general words following specific enumerations to things of the same kind; it applies where specific words form a class that is not exhausted, general terms follow, and there is no contrary legislative intent. In service tax interpretation, the specific description of a service governs taxability and inclusive examples in definitions (for example, listed support services) limit the broader phrase so only like services are covered. en-us Wed, 25 Aug 2010 17:11:06 +0530 Wed, 25 Aug 2010 22:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=921 The doctrine of ejusdem generis confines general words following specific enumerations to things of the same kind; it applies where specific words form a class that is not exhausted, general terms follow, and there is no contrary legislative intent. In service tax interpretation, the specific description of a service governs taxability and inclusive examples in definitions (for example, listed support services) limit the broader phrase so only like services are covered. Articles Service Tax Wed, 25 Aug 2010 17:11:06 +0530 https://www.taxtmi.com/article/detailed?id=921