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

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....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....