2009 (3) TMI 26

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..... lue of the materials cannot be included while computing the value of service. “Sale” and “Service” can not stand in the same box. Sale cannot be treated as service and vice versa – therefore, in view of this decision, appeal is allowed - 458 OF 2006 - ST/113 of 2009 - Dated:- 5-3-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Anil Tiwari, Advocate, for .....

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..... he 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 photography service is .....

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