SERVICE TAX – NEW ENTRY, INCLUSION OF SERVICES
HIGH COURT OF JUDICATURE AT BOMBAY vide Writ Petition No. 1364 of 2008, decided on 23/03/2009 IN RE: indian national shipowners assn. VS u.o.i. observed as follows : -
Inroduction of new entry and inclusion of certain services in that entry would presuppose that there was no earlier entry covering the said services.
Scope of the phrase IN RELATION TO is indeed wide but its parameters have to be understood in its context.
That the services rendered by a person must have a direct or a proximate relation to the subject matter of the taxing entry and the context in which the words IN RELATION TO are used has to be borne in mind to judge the extent of the scope of an entry which may be of wide amplitutue.
[for full details of the judgement please visit http://www.taxesinindia.comand clikc on the citation taxind_2009_hc_bom_wp_1364]
HIGH COURT JUDGEMENT
VENKATRAMAN RAGGHUPATHY, Web admin.
