https://www.taxtmi.com/caselaws?id=376516 The Contract Bottling Unit (CBU) was found to be making a taxable supply to the Brand Owner (BO) as it manufactures IMFL for the BO under the BO's brand. However, the BO was not making a taxable supply to the CBU as there was no consideration received for the use of its brand/logo. The Authority did not address whether the BO paid consideration to the CBU through bottling charges or if the CBU paid consideration to the BO through brand owner surplus. Ultimately, the judgment clarified the commercial nature of the arrangement, highlighting that the CBU provides services to the BO, making it a taxable supply. en-us Sat, 15 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376516 The Contract Bottling Unit (CBU) was found to be making a taxable supply to the Brand Owner (BO) as it manufactures IMFL for the BO under the BO's brand. However, the BO was not making a taxable supply to the CBU as there was no consideration received for the use of its brand/logo. The Authority did not address whether the BO paid consideration to the CBU through bottling charges or if the CBU paid consideration to the BO through brand owner surplus. Ultimately, the judgment clarified the commercial nature of the arrangement, highlighting that the CBU provides services to the BO, making it a taxable supply. Case-Laws GST Sat, 15 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376516