https://www.taxtmi.com/caselaws?id=268715 The divisibility of a photography contract permits separation of the goods element from the service element after the Forty-sixth Amendment, so the dominant intention test is not decisive where the contract is divisible in law. On that basis, service tax and VAT operate in distinct spheres and cannot be levied on the same taxable element. The value of photographic paper and processing chemicals used in photography services was therefore not includible in the taxable value of the service, and the assessee succeeded. en-us Thu, 23 Jul 2015 00:00:00 +0530 Tue, 01 Dec 2015 00:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268715 The divisibility of a photography contract permits separation of the goods element from the service element after the Forty-sixth Amendment, so the dominant intention test is not decisive where the contract is divisible in law. On that basis, service tax and VAT operate in distinct spheres and cannot be levied on the same taxable element. The value of photographic paper and processing chemicals used in photography services was therefore not includible in the taxable value of the service, and the assessee succeeded. Case-Laws Service Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268715