CESTAT Rules Reusable Packaging Not ‘Tangible Goods Service’: Volvo Logistics Case Decided

CESTAT Rules Reusable Packaging Not Tangible Goods Service, Volvo Logistics Case Decided The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that reusable packaging does not qualify as a tangible goods service, deciding in the Volvo Logistics case. The tribunal clarified that the provision of reusable packaging material, which is merely used for transport and returned, does not constitute a taxable service of providing "tangible goods for use." This decision provides clarity on the taxability of logistics-related services involving packaging materials.