2011 (10) TMI 63

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....88/- (Rupees Fifty Five Thousands, Eight Hundred and Eighty Eight only) in respect of GTA service.  The refund claim has been denied on 3 grounds. 2. Heard both sides. 3. The first ground on which the refund claim has been denied is that the appellant has paid service tax for transportation of the empty containers to their premises for outward transportation of containers from their factory....

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....so and in any case, the empty containers have to be transported and further brought back to the Port area or ICD. 4. As regards the second ground, the refund claim has been denied on the ground that the service tax was paid on detention charge levied on the containers by transporter. The detention charge is for the period during which the container is in the process of utilisation for transportat....