https://www.taxtmi.com/article/detailed?id=1915 Photography involving both supply of materials and processing can fall within the works contract concept and attract state VAT on the value of materials under the deemed sale provision of Article 366(29A); tribunals and courts have often treated photographic paper, chemicals and related inputs as the sale element whose value may be excluded from the service tax base, while the service portion remains subject to service tax, although judicial views on applicability of the dominant nature test and segregation of components are inconsistent. en-us Sun, 07 Oct 2012 18:07:14 +0530 Fri, 28 Feb 2014 16:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1915 Photography involving both supply of materials and processing can fall within the works contract concept and attract state VAT on the value of materials under the deemed sale provision of Article 366(29A); tribunals and courts have often treated photographic paper, chemicals and related inputs as the sale element whose value may be excluded from the service tax base, while the service portion remains subject to service tax, although judicial views on applicability of the dominant nature test and segregation of components are inconsistent. Articles Service Tax Sun, 07 Oct 2012 18:07:14 +0530 https://www.taxtmi.com/article/detailed?id=1915