https://www.taxtmi.com/caselaws?id=165443 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the assessee, allowing the refund of Service Tax on freight for the transport of goods by road for export, including the transportation of empty containers. The Tribunal interpreted the relevant notification broadly, stating that the transport of empty containers for stuffing goods falls within the scope of "in relation to transport of export goods." The decision emphasized the promotion of export activities and rejected the Revenue's appeal, citing precedent from the Tata Coffee Ltd. case. en-us Mon, 06 Jun 2011 00:00:00 +0530 Mon, 03 Apr 2017 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165443 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the assessee, allowing the refund of Service Tax on freight for the transport of goods by road for export, including the transportation of empty containers. The Tribunal interpreted the relevant notification broadly, stating that the transport of empty containers for stuffing goods falls within the scope of "in relation to transport of export goods." The decision emphasized the promotion of export activities and rejected the Revenue's appeal, citing precedent from the Tata Coffee Ltd. case. Case-Laws Service Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165443