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of <h1>Service Tax Not Applicable on Container Detention Charges, Clarifies Ministry of Finance Circular.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the issue of service tax applicability on container detention charges. It clarifies that when customers delay returning marine containers beyond the pre-determined period, the charges incurred, known as detention charges, are not subject to service tax. These charges are considered as 'penal rent' rather than a service under Business Support Service or Business Auxiliary Service. The circular instructs that any pending cases regarding this issue should be resolved in accordance with this clarification.
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