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Nature of Receipts

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Court :
Supreme Court

Brief :
That business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.

Citation :
C.K. Jidheesh Vs. Union of India

Nature of Receipts C.K. Jidheesh Vs. Union of India 10/27/2005 (2005) 149 Taxman 446(SC) Case Fact: Whether in business of developing and printing photographic films, receipts have to be bifurcated into an element of sale of goods and an element of services, Decision: Held by hon"ble court that business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.
 

CA.Saibaburao Nanduri
on 05 September 2007
Published in Service Tax
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