Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 49 - AT - Service TaxDetermination 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
|