https://www.taxtmi.com/caselaws?id=368067 Exemption notifications for services used in exporting goods were construed to cover GTA service for moving empty containers from the yard to the factory for stuffing and export, because that movement was an essential and integral step in transporting export goods. The phrase "in relation to transport of export goods" was read broadly enough to include ancillary transport necessary to complete the export process, and strict construction did not defeat clear wording. Refund was therefore admissible and the exporter was entitled to the exemption benefit. en-us Mon, 24 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368067 Exemption notifications for services used in exporting goods were construed to cover GTA service for moving empty containers from the yard to the factory for stuffing and export, because that movement was an essential and integral step in transporting export goods. The phrase "in relation to transport of export goods" was read broadly enough to include ancillary transport necessary to complete the export process, and strict construction did not defeat clear wording. Refund was therefore admissible and the exporter was entitled to the exemption benefit. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368067