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2010 (11) TMI 258 - CESTAT, CHENNAIDemand of Service Tax - Detention charges collected from shippers on behalf of the shipping line - Assessees retained a part of the amount as per RBI norms for their administrative works - The norms of RBI the detention charges also clearly fall under husbandry fees since they retained by the appellants for their administrative work - Hence, the demand of service Tax is upheld. Logistic fee paid to agent for container handling - Any fee paid to the agent towards container handling is also a husbandry fee - The actual expenses incurred in respect of container husbandry are fully reimbursed by the shipping line but this fee is paid to the agent for monitoring the operations - The expenses incurred by agent in monitoring the operations are not deductible from the taxable value - Hence, the Service Tax demand is upheld. The submission of the assessee that the amount requires re-quantification cannot be considered as this plea was not raised either before the adjudicating authority . The maximum penalty is not warranted - Reduce the penalty to the amount of Service Tax upheld.
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