Service tax liability on empty container

[Vijay Chitte]

Dear Sir, My query on GTA service e.i. If our company wants to transport the goods from Ahmedabad to Mumabi port. For that Transporter have to take empty container from our Ahmedabd port to our Ahmedabad factory and stuffing the container and transport theiron. My quiestion is, the transporter charge his transportation charges of empty container from Ahmedabad port to Ahmedabad factory is liable to pay service tax? Because empty container is not goods for us and catergory is stated only "Goods Transported by road" is liable to pay tax so, why we have to pay the service tax on empty container transportation charges? Anyone can guide me?

AI Summary

Service tax on empty container transport hinges on classification as goods transport and presence of consignment documentation.
Whether empty-container movement is subject to service tax depends on classification as Goods Transport by Road, the existence of consignment notes, and how the contract/invoice aggregates or allocates outward and return freight; absent consignment documentation the return trip may be treated as a non-freight charge, though authorities might seek taxation under alternative heads such as Business Support Service.