2016 (12) TMI 978

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.... the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Dispute in this appeal is denial of credit  on Business Auxiliary Service, Banking and Other Financial Services and Technical Services.  2.  Ld. Counsel submits the following :- • Business Auxiliary Service pertains to sales commission paid to agents for procuring orders; • ....

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....strictive in any sense.  When we are dealing with an inclusive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation. This is the view that has been consistently taken by the Apex Court in a number of judgements. For example, in the case of Bharat Cooperative bank (Mumbai) Ltd. Vs Coop. Bank Employees Union, AIR 2007 SC 2320, the Hon'ble Cour....