2017 (8) TMI 1281

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..... 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 colle .....

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..... ed by the appellant. The issue in the present appeal is whether the container detention charges is subject to service tax or not. 3. Heard Sh. Somnath Shukla, ld. Advocate for the appellant and Dr. Neha Garg, ld. AR for the Revenue. 4. After hearing both the sides and on perusal of the record, it appears that the Circular No. 121/2/2010-S.T., dated 26-4-2010 provides that :- 3. Represe .....

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