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🚀 New: Section-Wise Filter

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws

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Service Tax Refund Approved for Transport of Empty Containers for Export Goods Under Broad Interpretation of Notification.

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Full Text of the Document

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....Refund of service tax - the expression “in relation to transport of export goods” used in the notification is wide enough to cover transport of empty containers from yard to factory for stuffing goods for export purpose - AT....