https://www.taxtmi.com/article/detailed?id=1778 Deemed sale is excluded from the negative list definition of service, yet section 66E's declared services expressly bring activities such as renting, works contracts, hire purchase systems, and supply of food and drink within service tax. Where constitutional deemed sale categories and declared services overlap, both sales tax and service tax can attach to the same transaction, producing valuation and abatement mismatches, administrative conflict between State and Central authorities, and reliance on the dominant nature test amid judicial divergence. en-us Wed, 20 Jun 2012 15:05:17 +0530 Wed, 20 Jun 2012 15:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1778 Deemed sale is excluded from the negative list definition of service, yet section 66E's declared services expressly bring activities such as renting, works contracts, hire purchase systems, and supply of food and drink within service tax. Where constitutional deemed sale categories and declared services overlap, both sales tax and service tax can attach to the same transaction, producing valuation and abatement mismatches, administrative conflict between State and Central authorities, and reliance on the dominant nature test amid judicial divergence. Articles Service Tax Wed, 20 Jun 2012 15:05:17 +0530 https://www.taxtmi.com/article/detailed?id=1778