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Noscitur Principle in Taxation

In BHAYANA BUILDERS (P) LTD. Vs¬†COMMISSIONER OF SERVICE TAX, DELHI-2013 (32) S.T.R. 49 (Tri. – LB), the principle of noscitur was applied to understand the meaning of the words “supplied, “provided”& “used”, in Notifctaion No.12/2003-S.T . The larger bench proceeded as below :¬† 11.Etymologically the words supplied and provided are closely associated words. Provided also…