Photography services — Goods consumed during providing service and not available for sale, not entitled to benefit under Notification No. 12/2003-S.T.

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..... Letter F. No. 233/2/2003-CX. 4 Dated 3-3 -2006 Subject : Service tax on Photography services Clarification regarding. The undersigned is directed to state that Notification No. 12/2003-S.T. dated 20-6-2003 , exempts the value of goods and material sold by the service provider to the recipient of service, during the course of providing service, subject to the condition that there is d .....

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..... 6-2003 is to provide exemption only to the value of goods and material sold subject to documentary evidence of such sale being available. Therefore, in case, the goods are consumed during the provision of service and are not available for sale, the provision of the said notification would not be applicable. Therefore, in supercession of clarification to contrary, it is clarified that goods consum .....

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