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The CESTAT held that the transactions do not constitute "Supply of Tangible Goods Service" u/s 65(105)(zzzzj) of the Finance Act, 1994. The Appellant had possession, control, and right to use the packaging material once delivered by Volvo. Volvo's access to information did not confer control or possession over the material. The Appellant could use the material as deemed fit, was liable for damages, and had more than mere custody. The CESTAT relied on the coordinate bench decision in CARAVEL LOGISTICS PVT. LTD. case applying the Supreme Court's five-fold test in BSNL case. Consequently, the appeal was allowed.
The CESTAT held that the transactions do not constitute "Supply of Tangible Goods Service" u/s 65(105)(zzzzj) of the Finance Act, 1994. The Appellant had possession, control, and right to use the packaging material once delivered by Volvo. Volvo's access to information did not confer control or possession over the material. The Appellant could use the material as deemed fit, was liable for damages, and had more than mere custody. The CESTAT relied on the coordinate bench decision in CARAVEL LOGISTICS PVT. LTD. case applying the Supreme Court's five-fold test in BSNL case. Consequently, the appeal was allowed.
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