https://www.taxtmi.com/caselaws?id=257854 The tribunal ruled in favor of the appellant, stating that the leasing of crates and bottles for soft drinks did not constitute financial services under the Finance Act, 1944. They determined that the appellant was not engaged in financial activities and therefore should not be taxed under the Act. The tribunal also found no legal basis to tax the appellant for the transfer of right to use movables, ultimately excluding them from taxation on rentals for leasing crates and bottles. The ruling extended to vending machines supplied by the appellant, with the tribunal allowing all appeals related to the taxability of rentals for leasing crates, bottles, and vending machines under the Act. en-us Wed, 28 Jan 2015 00:00:00 +0530 Tue, 24 Mar 2015 10:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257854 The tribunal ruled in favor of the appellant, stating that the leasing of crates and bottles for soft drinks did not constitute financial services under the Finance Act, 1944. They determined that the appellant was not engaged in financial activities and therefore should not be taxed under the Act. The tribunal also found no legal basis to tax the appellant for the transfer of right to use movables, ultimately excluding them from taxation on rentals for leasing crates and bottles. The ruling extended to vending machines supplied by the appellant, with the tribunal allowing all appeals related to the taxability of rentals for leasing crates, bottles, and vending machines under the Act. Case-Laws Service Tax Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257854