https://www.taxtmi.com/article/detailed?id=43 A nexus exists where goods sold in the course of providing a service permit reduction of service tax: Notification No. 12/2003 ST grants exemption equal to the value of goods and materials sold to the service recipient, but only upon documentary proof of that value. If a transaction is characterized as a pure service (as in photography), bifurcation is not available and service tax applies to the full value; where sale of goods is established, sales tax rules and valuation apply. en-us Sat, 19 Aug 2006 00:00:00 +0530 Sat, 23 Oct 2010 15:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=43 A nexus exists where goods sold in the course of providing a service permit reduction of service tax: Notification No. 12/2003 ST grants exemption equal to the value of goods and materials sold to the service recipient, but only upon documentary proof of that value. If a transaction is characterized as a pure service (as in photography), bifurcation is not available and service tax applies to the full value; where sale of goods is established, sales tax rules and valuation apply. Articles Service Tax Sat, 19 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=43