2026 (1) TMI 1489

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....edings initiated by Show Cause Notice dated 10.04.2012, wherein, the Department had raised the demand of Rs. 66,59,845/-. This demand was on account of non-payment Service Tax during the period of 16.05.2008 to 22.11.2008 under the category of "Supply of Tangible Goods" Service (SOTG). 2. The main grounds of appeal by the Department are as under: "1. Supply of bottles and crates is ancillary and allied venture having no relation with activity of manufacture and as such the rental charges collected towards their supply is not includible in the assessable value of the aerated drink. 2. The bottles carry the brand name of the Respondent and are not actually sold but supplied on rental basis till the date of their actual re....

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....he sides and perused the records. 6. The relevant facts of the case are the Department felt that the collection of rental charges on the bottles and crates, while supplying the aerated water to the distributor and consumer was in the nature of taxable service falling under supply of Tangible Goods Service under Section 65(105)(zzzzj) of Finance Act, 1994. According to the Department, there was no transfer of right of possession and effective control when such plastic crates and bottles were sent by the respondent to the distributor and customer and thus, it would be covered under supply of Tangible Goods Service. We find that exactly similar factual matrix in respect of same appellants, as well in relation to another bottler namely M/s B....