Service tax on Container Detention Charges - regarding

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..... rector General of Service Tax, Mumbai Director General of Central Excise Intelligence, Delhi Chief Commissioner of Central Excise (All) Chief Commissioner of Customs and Central Excise (All) Commissioner of Service Tax (All) Madam/Sir, Subject: Service tax on Container Detention Charges - regarding Generally marine containers are temp .....

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..... charges' under the 'Business Support Service (BSS)' or 'Business Auxiliary Service (BAS)'. 4. The issue has been examined. 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 charge .....

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