CESTAT Rules Reusable Packaging Not ‘Tangible Goods Service’: Volvo Logistics Case Decided [Read Order]
The Tribunal, however, found that the data system merely provided logistical information and did not amount to Volvo retaining effective control or possession.
By Adwaid M S - On May 22, 2025 12:28 pm - 2 mins read
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has ruled that the leasing of reusable packaging material by Volvo Logistics to Rolltec Engineering does not constitute a “supply of tangible goods service” under Section 65(105)(zzzzj) of the Finance Act, 1994. The Tribunal found that the appellant had full possession and effective control…
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