https://www.taxtmi.com/caselaws?id=400825 Rental charges for returnable glass bottles and plastic crates used in supplying aerated water were outside service tax as supply of tangible goods because possession and effective control passed to customers, and the same arrangement was treated as a deemed sale liable to VAT. The demand also failed on limitation: the department had prior knowledge of the material facts, yet invoked the extended period without adequate basis. As a result, the service tax demand, with interest and penalty, could not be sustained. en-us Thu, 12 Nov 2020 00:00:00 +0530 Fri, 20 Nov 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400825 Rental charges for returnable glass bottles and plastic crates used in supplying aerated water were outside service tax as supply of tangible goods because possession and effective control passed to customers, and the same arrangement was treated as a deemed sale liable to VAT. The demand also failed on limitation: the department had prior knowledge of the material facts, yet invoked the extended period without adequate basis. As a result, the service tax demand, with interest and penalty, could not be sustained. Case-Laws Service Tax Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400825