https://www.taxtmi.com/caselaws?id=796853 Photography contracts involving separately identifiable transfers of positive films, consumables and other goods comprise segregable goods and service elements. Where invoices separately record the sale of goods, VAT is paid on that portion, and service tax is paid on printing services, the goods value is excluded from the taxable value of photography services, including under Notification No. 12/2003-ST. Service-tax demand on the goods component is therefore unsustainable. The extended limitation period is also unavailable where the registered assessee filed ST-3 returns, disclosed the bifurcation, paid applicable VAT and service tax, and provided audit records, with no evidence of suppression or intent to evade tax. en-us Wed, 22 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796853 Photography contracts involving separately identifiable transfers of positive films, consumables and other goods comprise segregable goods and service elements. Where invoices separately record the sale of goods, VAT is paid on that portion, and service tax is paid on printing services, the goods value is excluded from the taxable value of photography services, including under Notification No. 12/2003-ST. Service-tax demand on the goods component is therefore unsustainable. The extended limitation period is also unavailable where the registered assessee filed ST-3 returns, disclosed the bifurcation, paid applicable VAT and service tax, and provided audit records, with no evidence of suppression or intent to evade tax. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796853