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2011 (10) TMI 63 - AT - Service TaxRefund claim - GTA service - denied a refund - without transporting the empty containers, there cannot be any export since the stuffing can be done only in the empty container -"in relation to" would cover the empty containers also and in any case, the empty containers have to be transported and further brought back to the Port area or ICD - service tax was paid on detention charge levied on the containers by transporter - Held that:- refund allowed on the transportation of empty containers and detention charge with consequential relief to the appellant. - decided in favor of assesse.
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