Decision: VAT Applies to Glass Bottle and Crate Rentals, Possession and Control Transferred to Customer.

Decision: VAT Applies to Glass Bottle and Crate Rentals, Possession and Control Transferred to Customer. https://www.taxtmi.com/highlights?id=55567 Nature of services - applicability of service tax or VAT - glass bottles and crate rentals - the entire goods are handed over to the customer who gets the effective possession as well as control to use the goods. Hence, the observation of the Ld. Adjudicating authority that the control and possession has not been passed is not justified and hence is liable to be rejected. - AT en-us Fri, 20 Nov 2020 12:31:09 +0530 Fri, 20 Nov 2020 12:31:09 +0530 TaxTMI RSS Generator Decision: VAT Applies to Glass Bottle and Crate Rentals, Possession and Control Transferred to Customer. https://www.taxtmi.com/highlights?id=55567 Nature of services - applicability of service tax or VAT - glass bottles and crate rentals - the entire goods are handed over to the customer who gets the effective possession as well as control to use the goods. Hence, the observation of the Ld. Adjudicating authority that the control and possession has not been passed is not justified and hence is liable to be rejected. - AT Highlights Service Tax Fri, 20 Nov 2020 12:31:09 +0530 https://www.taxtmi.com/highlights?id=55567