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2018 (10) TMI 33 - AT - Service TaxRefund claim - GTA Services - N/N. 41/2007-ST, dated 06.10.2007 as amended and subsequent N/N. 17/2009-ST, dated 07.07.2009 - reverse charge mechanism - whether during the relevant periods i.e., 01.04.2008 to 31.12.2008, the Goods Transport Agency services availed by the appellant were covered by the aforesaid exemption notifications or not? Held that:- All periods are prior to 19.02.2008 i.e., the date on which the N/N. 3/2008-ST was issued amending N/N. 41/2007. This exemption notification exempted goods transport agency services provided by the exporter “in relation to transport of export goods”. It does not say Goods Transport Agency services for transport of export goods. Therefore, the question is whether the word “in relation to transport of export goods” covers also the transport of the empty containers to the factory of manufacturer before sending the stuffed containers to the port or inland container depot. It has been uniformly held that the words “in relation to transport of export goods” cover even bringing the empty containers to the factory for the purpose of stuffing the export goods. There is no reason to deviate from this consistent position taken in the various decisions - the appellant is entitled to refund of the service tax paid on goods transport agency services availed for transport of empty containers from the container yard to the factory for the purpose of export of goods. Since, there is no doubt about the eligibility of the exemption notification, there is no room to give the benefit of doubt to the revenue in this case. Appeal allowed - decided in favor of appellant.
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