Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 626 - AT - Service TaxRefund - Service tax paid on GTA services under Notification No.41/2007 - GTA services for inward transportation of containers and detention charges - Since, service tax paid in respect of GTA services for inward transportation of containers and detention charges, prima-facie admissible - As regards detention charges, as rightly submitted that denial of refund would amount to reassessment at the receiver's end - As regards inward transportation of containers, the words used in table - "in relation to" would support the case of the appellants - Prima facie case in the favour of assessee.
|