2016 (12) TMI 978

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....ran, 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; * In respect of banking and other financial service, this pertains ....

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....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 Court held that "on the other hand, when the word "includes" is used in the definiti....