Sale of goods exempted under service tax notification number

Dear sir

our company doing barcode lables sales and service also providing

total turnover:11400000

inthat sales of goods:10200000

service providing:1200000

my question is in the service tax return how much turnover will be taken?

my opion is total turnover:11400000

exempted:sale of goods:10200000

taxble service                :1200000

exempted sale of goods notification number?

Replies (1)

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

 

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