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TMI Blog2015 (12) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... rajectory of the issue regarding the vivisectability of works contracts - payment of service tax and VAT are mutually exclusive, there remains no doubt that the value of photographic paper and consumables cannot be included in the value of photography service to levy service tax. - Following the same, no merit in Revenues appeal - Decided against Revenue. - Appeal No.ST/99/2009-CU[DB] - Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Deluxe Colour lab [2006 (4) STR 152 (Tri. Del.)]. The Revenue also stated that the decision of the apex court in the case of CK Jidheesh Vs. Union of India [2006 (1) STR 3 (SC)] which was relied upon by the Commissioner (Appeals) has been overturned by the Supreme Court in the case of BSNL and another versus Union of India [2006 (2) STR 161 (SC)]. However, during hearing, the Ld. Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, altered into a contract, is permitted to be bifurcated into two; one for sale of goods and other for services, thereby making goods component of the contract exigible to sales tax. Further, while going into this exercise of divisibility, dominant intention behind such a contract, namely, whether it was for sale of goods or for services, is rendered otiose or immaterial. It follows, as a sequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who argued for these assessees/respondents, made vehement plea to the effect that the processing of photographs etc. was essentially a service, wherein the cost of paper, chemical or other material used in processing and developing photographs, photo prints etc. was negligible.This argument, however, is founded on dominant intention theory which has been repeatedly rejected by this Court as no mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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