https://www.taxtmi.com/caselaws?id=785733 Classification of transfers of plastic crates and bottles as transfer of right to use was treated as a deemed sale rather than a supply of a tangible goods service, with reasoning that the factual matrix supported transfer of right to use and effective possession and control; therefore such transactions attract sales law levy (VAT) and not service tax, and the Department's appeal against prior orders was dismissed. Coordinate bench precedents and a High Court decision were applied to reach this conclusion, resulting in dismissal of the appeal. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 29 Jan 2026 13:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785733 Classification of transfers of plastic crates and bottles as transfer of right to use was treated as a deemed sale rather than a supply of a tangible goods service, with reasoning that the factual matrix supported transfer of right to use and effective possession and control; therefore such transactions attract sales law levy (VAT) and not service tax, and the Department's appeal against prior orders was dismissed. Coordinate bench precedents and a High Court decision were applied to reach this conclusion, resulting in dismissal of the appeal. Case-Laws Service Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785733