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input service

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13 January 2011 Coca Cola India Pvt Ltd. v. CCE (2009) 15 STR 657 (Bom)

the def of input service uses the word "means".by the expression "means " it implies tht it can cover all the cases

in the Recent case law it's said tht .

by the word means",

these are made exhaustive

EXHAUSTIVE (complete/in detail) can we use inclusive [including all] in place of exhaustive
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CA Ankit Gulgulia (Jain)

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CA Ankit Gulgulia (Jain) (Expert)
13 January 2011 Dear Laxmi ,


Means : Is Always Exhaustive

Includes : Is Always Inclusive

Means & Includes : Defines Exhaustively and References referred in includes are inclusive only.

Regards
Ankit
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Manmohan ACA, CS

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Manmohan ACA, CS (Expert)
13 January 2011 completely , agree with Ankit
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