https://www.taxtmi.com/caselaws?id=245114 The court reaffirmed the broad interpretation of the term "input service," including transport service for clearance of goods within its scope. Emphasizing the inclusive nature of the definition, the court dismissed the appeal as it did not present new grounds for reconsideration. The court referenced the decision in Parth Polly Wooven Pvt. Ltd., highlighting the expansiveness of the definition despite amendments post-1.4.08. The issue of compliance with conditions in Board's Circular No. 97/8/2007ST was secondary to the main focus on the interpretation of "input service," leading to the appeal's dismissal. en-us Thu, 13 Mar 2014 00:00:00 +0530 Sat, 17 Oct 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245114 The court reaffirmed the broad interpretation of the term "input service," including transport service for clearance of goods within its scope. Emphasizing the inclusive nature of the definition, the court dismissed the appeal as it did not present new grounds for reconsideration. The court referenced the decision in Parth Polly Wooven Pvt. Ltd., highlighting the expansiveness of the definition despite amendments post-1.4.08. The issue of compliance with conditions in Board's Circular No. 97/8/2007ST was secondary to the main focus on the interpretation of "input service," leading to the appeal's dismissal. Case-Laws Service Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245114