Sale of goods exempted under service tax notification number

Sir

Sale of goods is exluded from the definition of service. Section 65B (44) reads :

 "service" means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include— 
 (a) an activity which constitutes merely,–– 
 (i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or .....

Therefore, sale of goods is not taxable as it is njot a service only

Turnover to be shown in return: Rs. 12,00,000, i.e. the value of taxable service only