https://www.taxtmi.com/article/detailed?id=1358 Legislative intention must be gathered from the plain statutory language in tax laws; courts should give full effect to enacted words and not add or substitute terms to serve an assumed purpose. In service tax matters, interpretation must not extend taxation to goods or non-services; definitions set by statute or rule must be applied as written and analogical readings into provisions where terms are not specified are impermissible. A taxing statute must unambiguously specify the subject, the person liable, and the rate, failing which no tax exists in law. en-us Fri, 15 Jul 2011 14:49:04 +0530 Fri, 15 Jul 2011 14:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1358 Legislative intention must be gathered from the plain statutory language in tax laws; courts should give full effect to enacted words and not add or substitute terms to serve an assumed purpose. In service tax matters, interpretation must not extend taxation to goods or non-services; definitions set by statute or rule must be applied as written and analogical readings into provisions where terms are not specified are impermissible. A taxing statute must unambiguously specify the subject, the person liable, and the rate, failing which no tax exists in law. Articles Service Tax Fri, 15 Jul 2011 14:49:04 +0530 https://www.taxtmi.com/article/detailed?id=1358