2008 (11) TMI 102

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..... d sale of the materials takes place in the rendering of photography service - ‘Sale’ and ‘Service’ cannot stand in the same box. Sale cannot be treated as service & vice versa - value of the materials not includible in computing value of services - ST/441/2006 - ST/369/2008(PB), - Dated:- 20-11-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) S/Shri J.K. Mittal, A. Upadhyay .....

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..... ould thus appear that the decision in BSNL case lays down the law that works contract (and also catering contract) involves the element of both sale and service contract and that the service and sale elements can be split up. That being so, we do not find any merit in the submission of the Revenue that the decision in BSNL case cannot be treated as an authority on the issue of service tax. If the .....

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