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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Nature of services - applicability of service tax or VAT - glass ...


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

November 20, 2020

Case Laws     Service Tax     AT

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

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