This view has also been repeatedly stated by the CBEC in its Circulars and notably in the Master Circular No dated 23-8-2007 in Para 036.03/23.08.07, wherein, a very bold statement that Service tax is not leviable on a transaction treated as sale of goods and subjected to levy of sales tax/VAT. Whether a given transaction between the service station and the customer is a sale or not, is to be det