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2008 (10) TMI 49 - CESTAT NEW DELHI
Determination of value of photography service - If the photography service is a 'works contract', it would follow that it involves the element of both sale and service, and the sale portion of the activity cannot be included in the taxable value of service - value of the materials cannot be included while computing the value of the service - 'Sale' and 'Service' cannot stand in the same box. Sale cannot be treated as service and vice versa - matters sent back for de novo consideration