https://www.taxtmi.com/forum/issue?id=1753 Retail gift packing done by a shop is typically incidental to the sale of goods and not a separate taxable service. However, when VAT treatment excludes a residual portion of packing charges from sale consideration, that excluded portion may be treated as consideration for a distinct packing service and could attract service tax; this requires factual assessment of the nature of packing, ancillary activities, the parties' relationship, and the apportionment of charges. en-us Fri, 05 Feb 2010 15:04:20 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1753 Retail gift packing done by a shop is typically incidental to the sale of goods and not a separate taxable service. However, when VAT treatment excludes a residual portion of packing charges from sale consideration, that excluded portion may be treated as consideration for a distinct packing service and could attract service tax; this requires factual assessment of the nature of packing, ancillary activities, the parties' relationship, and the apportionment of charges. Discussion-Forum Service Tax Fri, 05 Feb 2010 15:04:20 +0530 https://www.taxtmi.com/forum/issue?id=1753