https://www.taxtmi.com/forum/issue?id=1887 Under notification no. 12/2003 the cost of goods sold in the course of providing services is exempt from service tax; payment of VAT on those goods can serve as additional evidence of their value when the provider does not claim Cenvat credit. The key practical issue is whether the supplier can prove the goods component as a sale-for example by showing the sale amount on the invoice and maintaining supporting documentary records-to substantiate exclusion of that component from service tax. en-us Mon, 19 Apr 2010 12:26:47 +0530 Thu, 23 Jan 2025 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1887 Under notification no. 12/2003 the cost of goods sold in the course of providing services is exempt from service tax; payment of VAT on those goods can serve as additional evidence of their value when the provider does not claim Cenvat credit. The key practical issue is whether the supplier can prove the goods component as a sale-for example by showing the sale amount on the invoice and maintaining supporting documentary records-to substantiate exclusion of that component from service tax. Discussion-Forum Service Tax Mon, 19 Apr 2010 12:26:47 +0530 https://www.taxtmi.com/forum/issue?id=1887