https://www.taxtmi.com/caselaws?id=206830 The Tribunal allowed the appeal, granting the appellant a refund for GTA service. The denial of refund based on the transportation of empty containers and detention charges was overturned. The Tribunal emphasized that activities related to transportation, including empty containers for export goods, fall under the purview of refund. It was clarified that service tax paid on detention charges by the GTA service provider was in compliance with the law. Despite disallowing a specific amount due to insufficient details on lorry receipts, the Tribunal provided relief to the appellant regarding the refund denial issues. en-us Wed, 05 Oct 2011 00:00:00 +0530 Sat, 18 Aug 2012 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206830 The Tribunal allowed the appeal, granting the appellant a refund for GTA service. The denial of refund based on the transportation of empty containers and detention charges was overturned. The Tribunal emphasized that activities related to transportation, including empty containers for export goods, fall under the purview of refund. It was clarified that service tax paid on detention charges by the GTA service provider was in compliance with the law. Despite disallowing a specific amount due to insufficient details on lorry receipts, the Tribunal provided relief to the appellant regarding the refund denial issues. Case-Laws Service Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206830