https://www.taxtmi.com/caselaws?id=469608 The expression "every establishment rendering expert services such as..." in the 1971 EPF notification was construed as covering only establishments providing expert services of the same kind or class as those specifically listed. "Such as" was treated as illustrative, not as extending coverage to every expert service generally. On that reading, a computer-based consultancy and information-processing business did not fall within the earlier notification, while a later notification for information technology services was treated as a separate extension of coverage. The impugned coverage orders were quashed, and the assessee's challenge succeeded. en-us Wed, 20 Sep 2006 00:00:00 +0530 Wed, 24 Jun 2026 12:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469608 The expression "every establishment rendering expert services such as..." in the 1971 EPF notification was construed as covering only establishments providing expert services of the same kind or class as those specifically listed. "Such as" was treated as illustrative, not as extending coverage to every expert service generally. On that reading, a computer-based consultancy and information-processing business did not fall within the earlier notification, while a later notification for information technology services was treated as a separate extension of coverage. The impugned coverage orders were quashed, and the assessee's challenge succeeded. Case-Laws Indian Laws Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469608