https://www.taxtmi.com/caselaws?id=764544 The Tribunal determined that the provision of packaging materials by Volvo to the Appellant does not constitute a "Supply of Tangible Goods Service" under the Finance Act, 1994, as the Appellant retains possession and control over the materials. The Tribunal concluded that the operative data system used by Volvo does not confer possession or control to Volvo. Consequently, the impugned order was deemed unsustainable, and the appeals were allowed with consequential benefits as per law. en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764544 The Tribunal determined that the provision of packaging materials by Volvo to the Appellant does not constitute a "Supply of Tangible Goods Service" under the Finance Act, 1994, as the Appellant retains possession and control over the materials. The Tribunal concluded that the operative data system used by Volvo does not confer possession or control to Volvo. Consequently, the impugned order was deemed unsustainable, and the appeals were allowed with consequential benefits as per law. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764544