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2017 (8) TMI 1281 - CESTAT NEW DELHILevy of service tax - container detention charges - whether the “container detention charges” is subject to service tax or not? - Circular No. 121/2/2010-S.T., dated 26-4-2010 - Held that: - Circular No. 121/2/2010-S.T., dated 26-4-2010 states that To retain the container beyond the pre-holding period is neither a service provided on behalf of the client (Business Auxiliary Service) nor is it an infrastructural support in the business of either the shipping lines or the customer (Business Support Service). Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period - the amount collected as ‘detention charges’ is not chargeable to service tax - appeal allowed - decided in favor of appellant.
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