2015 (2) TMI 933

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..... liability under the category of sale of space of advertisement services. The Adjudicating authority has observed the appellant is printing and publishing calendar 'KALDARSHIKA' on which there are advertisement; therefore, services are provided which fall under category of sale of space for advertisement. On appeal, the first appellate authority has set aside the Order in Original and allowed the appeal filed by the assessee. The revenue has appealed before the Tribunal. 3. Ld. Departmental Representative would take us through definition as per section 65(105)(zzzm) and submit that the explanation (ii) is relied upon by the Revenue that "Book" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act will no .....

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..... of 1867] is an "inclusive definition". The appellants have cited the following case laws to drive home their point that the above definition being an "inclusive" definition, it only seeks to widen its meaning and not limit it. The State of Maharashtra vs. Labour Law Practitioner' Association & Ors - AIR 1998 SC 1233 Commissioner of Income Tax vs. G.R.Karthikeyan AIR 1993 SC 1671 Scientific Engineering House P. Ltd. vs. CIT - AIR 1986 SC 338 I endorse this contention of the appellants. It is well settled law that when the legislature uses the word "includes". It enlarges the meaning of the words occuring in the body of the statute. "The word 'include' is generally used is interpretation clauses in order to enlarge the meaning of .....

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..... resaid inclusive definition in sub-section (1) of section 1 ibid. 9.7 With effect from 01.06.2007, by virtue of an amendment to Explanation 2 ibid, the definition of 'book' excludes business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes. "Kaldarshika" published by the appellant certainly cannot be termed as a business director, yellow pages or trade catalogue. Thus this exclusion clause also does not render the publication "Kaldarshika" ineligible to be considered as a book. 9.8 In view of the above, it is apparent that "Kaldarshika" published by the appellants is covered by the definition of the word "book" given in sub-section (1) of section 1 ibid and hence gets covered by the scop .....

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