TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Circulars
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Service tax on detention charges: not taxable when characterised as penal rent; pending cases to follow the clarification.</h1> The Board examined representations that shipping lines' detention charges were being assessed under Business Support Service or Business Auxiliary Service and concluded that retention beyond the pre-holding period is neither a service on behalf of the client nor infrastructural support, but is properly characterised as penal rent; therefore detention charges are not chargeable to service tax and pending cases should be decided in accordance with this clarification.
TaxTMI 
TaxTMI 
