TMI Blog2011 (10) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/345/11 - - - Dated:- 5-10-2011 - MR. B.S.V. MURTHY, J. Represented by: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in respect of service tax paid on services in relation to transportation of the goods from the place of removal to ICD or Port. He draws my attention to the word 'in relation to' and submits that these words show that the activities in relation to transportation are also covered. He submits that it cannot be denied that transportation of the empty containers is obviously relatable to transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods is covered. In this case, there is no dispute that the service tax was paid by the GTA service provider and as per Section 67 of Finance Act, 1994, the service tax has to be paid on gross value collected for the service provided. It is not the case of Department that the service provider had not paid the tax on gross value. At the receiver's end, the total value of the services canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
