https://www.taxtmi.com/caselaws?id=377407 The tribunal ruled in favor of the appellant-assessee, stating that service tax was not applicable on the supply of refrigerators to dealers/distributors and reimbursement of expenses from Coca-Cola Co. Ltd. The tribunal clarified that possession and control post-delivery were with dealers/distributors, and the appellant only received rent subject to VAT/Sales Tax. Additionally, the charges for holding bottles were not for providing a service but to encourage timely return for re-use, hence not subject to service tax. The appeal by the appellant was allowed, and the revenue's appeal was dismissed, granting consequential benefits as per the law. en-us Wed, 20 Feb 2019 00:00:00 +0530 Wed, 28 Aug 2019 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377407 The tribunal ruled in favor of the appellant-assessee, stating that service tax was not applicable on the supply of refrigerators to dealers/distributors and reimbursement of expenses from Coca-Cola Co. Ltd. The tribunal clarified that possession and control post-delivery were with dealers/distributors, and the appellant only received rent subject to VAT/Sales Tax. Additionally, the charges for holding bottles were not for providing a service but to encourage timely return for re-use, hence not subject to service tax. The appeal by the appellant was allowed, and the revenue's appeal was dismissed, granting consequential benefits as per the law. Case-Laws Service Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377407